Customer information
The Firm reports that - in the absence of time slippages, due to the well-known pandemic emergency - the rules laid down in European Council Directive 2018/822, regards the mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements, are transposed into our legislation. These provisions of the Union - a.k.a. DAC 6, or Directive on administrative cooperation 6 - often cause delicate problems in identifying the cases to which the European rules apply.
The individual cases solution, therefore, requires further interpretation involving the operator active in the European market.
The Firm makes its experience in this regard available to clients.