DAC6: Which cross-border arangements are reportable?
EU Directive 2018/822/EU, better known as DAC-6, has been implemented in Croatian legislation by Act on Administrative Cooperation in the Field of Taxes and is in force from January 1st 2020. The Directive governs the exchange of information between EU Member States, specifically information that provides indication of potential tax evasion practices and imposes mandatory disclosure of certain information on cross-border arrangements which include at lease one hallmark (indicating risk of tax evasion).
Read the leaflet and learn
- which entities have to report under DAC-6,
- which information needs to be communicated and
- which are the deadlines!
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