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June 11, 2018

IMPACT OF THE NEW EU DIRECTIVE FOR THE DISCLOSURE OF TAX PLANNING STRUCTURES

With the latest amendment of Directive 2011/16, regarding the mandatory automatic exchange of information in the field of taxation, through Directive 2018/822, which was adopted on 25 May 2018, the EU Council introduces the obligation of intermediaries to report to the tax authorities any cross-border arrangement which they have been involved into, under the capacity...
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