KPMG kan hjälpa er med rapporteringskraven MDR/DAC6

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It is the latest EU response on tax transparency with respect to the OECD BEPS Project Action 12. When does it apply? DAC6 is implementing the OECD Base Erosion and Profit Shifting (BEPS) Action 12 that aims to discourage aggressive tax planning. The new regulations impose heavy penalties for non-compliance and have substantially tightened disclosure requirements. The depth and scope of this legislation and its impact on tax planning is unprecedented.

4.2.1 BEPS-projektet och BEPS action 12. 28. 4.2.2 DAC 6. 29. 4.3. SOU 2018:91. 30.

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Essentially, it is also an extension on the 2010/24/EU Directive on mutual assistance. DAC6 requires EU Member States to introduce, in their national law, mandatory disclosure rules for cross-border arrangements. The new Directive was inspired by the Final Report on Action 12 of the OECD Base Erosion and Profit Shifting, or BEPS Project, providing recommendations regarding the design of mandatory disclosure rules for aggressive and abusive transactions, arrangements or structures.

DEBATT: "Om aggressiv skatteplanering" Dagens Juridik

DAC6 aims at transparency and fairness in taxation. DAC6 applies to cross-border tax arrangements, which meet one or more specified characteristics (hallmarks), and which concern either more than one EU country or an EU country and a non-EU country.

Den utredning som tillsattes av regeringen med anledning av direktivet avlämnade sitt betänkande den 19:e januari 2019 (SOU 2018:91). Betänkandet innehöll ett antal förslag i linje med direktivet, men också några som var oväntade. The EU Council Directive 2011/16 in relation to cross-border tax arrangements, known as DAC6, has been in force since 25 June 2018. DAC6 aims at transparency and fairness in taxation. Se hela listan på skatteverket.se DAC6-direktivet är det senaste EU-initiativet inom ramen för det administrativa samarbetet inom EU i fråga om beskattning. Direktivet syftar till att genomföra BEPS Action 12:s rekommendationer om att införa löpande rapporteringsplikt, s k Mandatory Disclosure Rules (MDR), inom hela EU. DAC6/MDR: Regeringen har beslutat om att justera tidsfristerna för rapporteringen med sex månader DAC6: Justering av tidsfristerna för rapporteringen DAC6 träder i kraft den 1 juli 2020 men regeringen har nu beslutat att man skjuter på själva tidsfristerna för rapporteringen i Sverige med sex månader.
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The UK announced that as part of the Brexit agreement, they would be 18 Jan 2019 OECD in the BEPS Action 12 Final Report on Mandatory Disclosure Rules on administrative cooperation in the field of taxation (DAC 6). 6 Aug 2020 The Directive reflects the objectives of Action 12 of the BEPS Action Plan DAC6 was implemented into Cyprus Law on 31 December 2019. 12 Mar 2020 DAC6 is the EU's view on how to implement the BEPS Action 12 report and its general aim is the exchange of information between EU tax This directive was implemented in an effort to curtail new tax avoidance schemes or practices. It is inspired in BEPS Action 12 that prevent the circumvention of 2 May 2019 This is partly in response to the OECD BEPS Action 12 (mandatory DAC6 introduced mandatory disclosure rules for intermediaries in respect 8 Mar 2018 of “model mandatory disclosure rules inspired by the approach taken for avoidance arrangements outlined within the BEPS Action 12 Report. 11 Mar 2019 “ACTION 12: MONITORING OF THE TRANSPOSITION INTO SPANISH LAW OF “ DAC 6”.

DAC6 is the European Union’s (EU) directive on mandatory reporting for cross-border transactions that fulfill certain hallmarks. It is the latest EU response on tax transparency with respect to the OECD BEPS Project Action 12. When does it apply? DAC6 is implementing the OECD Base Erosion and Profit Shifting (BEPS) Action 12 that aims to discourage aggressive tax planning.
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Direktivet syftar till att genomföra BEPS Action 12:s rekommendationer om att införa löpande rapporteringsplikt, s k Mandatory Disclosure Rules (MDR), inom hela EU. DAC6/MDR: Regeringen har beslutat om att justera tidsfristerna för rapporteringen med sex månader DAC6: Justering av tidsfristerna för rapporteringen DAC6 träder i kraft den 1 juli 2020 men regeringen har nu beslutat att man skjuter på själva tidsfristerna för rapporteringen i Sverige med sex månader. DAC6 is implementing the OECD Base Erosion and Profit Shifting (BEPS) Action 12 that aims to discourage aggressive tax planning. The new regulations impose heavy penalties for non-compliance and have substantially tightened disclosure requirements. The depth and scope of this legislation and its impact on tax planning is unprecedented. EY’s Latest on BEPS Alert will be moving to a broader platform.