Vania Petrella gives a practical analysis of the new rules and obligations regarding reportable cross-border arrangements set out in Council Directive (EU) 2018/22. She assesses the impact for taxpayers and provides an overview of best practices that companies should implement in relation to these DAC6 rules. Furthermore, she describes the impact for tax administrations (for example the danger of duplicate reporting or over-reporting) and the way to go forward.
e-Presentation | November 2020 | Learning time: 43 minutes
e-Presentation by Vania Petrella, Partner, Cleary Gottlieb Steen & Hamilton LLP, Rome.