DAC6: EU Mandatory Disclosure Rules – A New Level of Transparency
This approximate 1-hour interactive webinar focuses on the new obligations imposed on advisers and other professionals to report certain cross-border tax arrangements to tax authorities in the European Union. The webinar will not only explain in a practical way how to comply with the mandatory disclosure rules but also discuss the implications of these rules on the everyday work of professionals and on the commonly used tax structures in Europe. Special attention will be given to cases where the new rules might affect non-EU tax professionals as well as in-house tax teams.
After following this webinar, participants will be able to:
- understand the scope of the reporting obligations, specifically
- reportable tax schemes
- the group of tax advisers and other intermediaries subject to the reporting obligation
- deadlines and other procedural rules
- cases in which the reporting obligation shifts to businesses and their in-house tax team
- implications of the exchange of information among tax authorities
- appreciate the risks of non-compliance
- gain knowledge about possible exemptions
- understand the practical implications of the reporting obligations and the impact on your work
- evaluate possible strategies to comply with the new obligations
Field of study
Who should participate
The webinar is suitable for all tax professionals, but mainly for tax advisers and other professionals who deal with cross-border transactions, structures or cases and wish to understand the risks the new reporting obligations create for them in Europe. In-house tax professionals and non-EU intermediaries are also recommended to join to learn about their obligations.
Course level and prerequisites
Interactive webinar – “Group Internet Based” (live webinar only)
Continuing Professional Education
Webinar registration details
If you have any questions regarding following the webinar, technical requirements, and payments and cancellations, please consult our FAQ.
- Snapshot of the mandatory disclosure regime
- Hallmarks of reportable cross-border arrangements
- Interpretation of the main benefit test (MBT)
- Navigating between penalties
- How to manage reporting obligations in practice
- How should intermediaries and taxpayers prepare?
- Shee Boon Law
- Vanessa Arruda Ferreira
- Evert-Jan Spoelder