Accesări: 1889

The DAC6 compliance requirements of each global business vary from country to country.

Not all EU member states have yet finalised their guidance and additional details, such as legal professional privilege and penalties vary between each state. To help firms save time and money on conducting their own research, VinciWorks has collaborated with Transfer Pricing Services to create a concise country-by-country guide to DAC6 compliance. The guide can be purchased either together with our DAC6 compliance solution or as a standalone tool.

What is included in the country-by-country guide?

Tax Authority and Legislation

This section includes the name and contact details of the national tax authority and a link to the locally implemented DAC6 legislation, together with additional guidance where available. The current status of the legislation is also listed, including the date of publication and details of any expected legislative amendments.

Form of Reporting

The information reported to each EU Member State will be contributed to a central EU directory accessible by the competent tax authorities. This section looks at the form of reporting, including the reporting language required and any timelines that deviate from the EU Directive.

Tax Authority and Legislation

This section includes the name and contact details of the national tax authority and a link to the locally implemented DAC6 legislation, together with additional guidance where available. The current status of the legislation is also listed, including the date of publication and details of any expected legislative amendments.

Form of Reporting

The information reported to each EU Member State will be contributed to a central EU directory accessible by the competent tax authorities. This section looks at the form of reporting, including the reporting language required and any timelines that deviate from the EU Directive.

Legislative Details

This section includes details of the types of taxes covered by local DAC6 legislation, and details where these have a wider scope than the EU Directive, such as domestic arrangements or details of additional hallmarks.

Penalties

Under the EU Directive, each EU Member State can lay down their own rules on penalties; however, these must be effective, proportionate and dissuasive. This section explains the types and ranges of penalties implemented under national laws.

Main Benefit Test

Under the EU Directive, the definition of main benefit test is very broad. This section includes local interpretations of the main benefit test and definitions of tax advantage in each EU Member State.

Additional Guidance

This section includes links to the guidelines, opinions, explanatory memorandums and other legislative documents released by EU Member States that are important for providing clarity on local implementation.

Legal Professional Privilege (LPP)

Under the EU Directive, each EU Member State has a right to take the necessary measures to exempt reporting when legal professional privilege applies under national laws. This section investigates the LPP exemption in each EU Member State.

What is new in the updated country-by-country guide?

1. Direct links to all available EU Member State legislation, allowing you to collect DAC6 information in each jurisdiction directly from the source.

2. Clear definitions of the “main benefit test” and “tax advantage” in each EU Member State. This is critical information in order to make accurate determinations for reporting in each jurisdiction.

3. Updated details of legal professional privilege exemptions including scope and limitations.

4. Up-to-date information about forms of reporting, including languages and reporting formats.

5. Additional guidance section with direct links to correspondences, consultations, explanatory memorandum, draft laws and opinions.
6. This concise country-by-country guide is the only guide of this nature available.

In order to preview the DAC6 Guide – click HERE For other DAC6 resources – click HERE

Accesări: 1676

Accesări: 4145

  • Revizuiește fiecare tranzacție externă derulată din 25 iunie 2018 până în prezent, prin prisma celor 18 semne distinctive;
  • Ia legătura cu intermediarul (intermediarii) implicat în tranzacție și află ce va raporta acesta;
  • Apelează și la o opinie a unui observator independent – prezintă-i cazul și circumstanțele relevante. Dacă pentru el este evident, de exemplu, beneficiul fiscal al aranjamentului respectiv, atunci, cel mai probabil aranjamentul trebuie raportat.

Accesări: 2037

Accesări: 4036

  • Deși directiva se adresează intermediarilor (obligativitatea raportării cade în primul rând în sarcina acestora) , adevărata țintă o reprezintă contribuabilii – beneficiari ai aranjamentelor în cauză;
  • Se rescrie parteneriatul dintre clientul contribuabil și intermediarul său fiscal ( relația dintre cele două părți continuă și după ”predarea” aranjamentului respectiv);
  • Vor crește costurile de conformare ( re-verificarea tranzacțiilor, prin alocarea unei echipe dedicate sau externalizarea procesului);
  • Noile informații vor duce la (re)încadrarea contribuabilului într-un profil de risc – consecințe în relația cu administrația fiscală, dar și în ce privește imaginea fiscală receptată de terți;
  • În perspectiva inspecției, se impune documentarea aranjamentelor raportate, dar și a celor care nu sunt raportate, în principal prin prisma substanței economice. Analizele de comparabilitate (benchmarking) un bun instrument de susținere a poziției fiscale în marja pieței;
  • DAC6 dă măsura costului de oportunitate pentru deciziile de planificare fiscală. Directiva este încă o ”invitație” de a renunța la acele aranjamente asupra cărora există care suspiciuni rezonabile că duc la evitarea (agresivă) a obligațiilor fiscale.

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