DAC6 - The New EU Tax Disclosure Regime - Live at Your Desk
Reports for cross-border arrangements entered into between 25 June 2018 and 30 June 2020 will have to be made by 31 August 2020 so advisors do not have long to prepare the necessary evidence - are you prepared?
This live broadcast session will explore the new EU Tax Disclosure Regime which comes into force on 1 July and imposes mandatory reporting of cross-border arrangements.
What You Will Learn
This live and interactive session will cover the following:
- Brief history/timeline of the Directive
- Origins - DOTAS, OECD rules relating to the CRS, wider BEPS project
- The UK, implementing regulations and the impact of Brexit
- The COVID-19 delay to reporting
- Scope of the Directive
- Who is covered? Definition of “intermediaries”
- What is covered? Definition of “cross-border arrangements”
- Exemptions - privilege
- What needs to be disclosed?
- A guide to the Hallmarks
- International implementation
- UK regulations - HMRC guidance
- Privilege (if guidance has been published)
- Remaining issues of uncertainty - accompanied by practical examples
Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.