The Current State of DAC-6 Implementation in the European Union

Kristin Resenig

The Current State of DAC-6 Implementation in the European Union

Kristin Resenig

WU Wirtschaftsuniversität Wien

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Begutachtung

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
Fachzeitschrift	European Taxation
Volume	60
Ausgabenummer	12
Publikationsstatus	Veröffentlicht - 2020

Andere Dateien und Links

https://www.ibfd.org/IBFD-Products/Journal-Articles/European-Taxation/collections/et/html/et_2020_12_e2_1.html

Zitat

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