Professor Jacques Malherbe analyses in detail the reporting obligations in relation to reportable cross-border arrangements set out in Council Directive (EU) 2018/22. Special focus is put on the so-called ‘hallmarks’ which are used to identify potentially aggressive tax planning, as well as on the question of ‘who’ will be responsible for the reporting. Furthermore, the question of legal privilege is discussed.
e-Presentation | November 2020 | Learning time: 43 minutes
e-Presentation by Jacques Malherbe, Of Counsel, Simont Braun, Brussels.