Abstract
This article compares and contrasts draft and final versions of Member State legislation implementing the DAC-6 (Council Directive 2018/822). The author examines the effect that inconsistent implementation might have on multinational companies.
Originalsprache | Englisch |
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Fachzeitschrift | European Taxation |
Jahrgang | 60 |
Ausgabenummer | 12 |
Publikationsstatus | Veröffentlicht - 2020 |