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EU Tax Intermediaries Directive – “DAC 6”

18.9.2019
The EU Tax Intermediaries Directive (“Directive”) introduces new mandatory obligation on intermediaries and taxpayers to report information on cross-border arrangements that meet certain criteria to the tax authority (“EU Disclosure Requirements DAC 6”). This Directive will be implemented into the Czech legislation next year, but with retrospective effect. The Czech Chamber of Deputies is currently […]