EU mandatory: Disclosure rules – dac6
Contribution by KPMG. On 25 June 2018, the EU Directive 2018/822 (DAC6), which introduced mandatory disclosure rules, entered into force. These rules target all kinds of cross-border arrangements that fall under a hallmark of the Directive, irrespective of whether an advisor or intermediary is involved or not. When will the rules enter into force? EU Member […]