Spain Bill Implementing DAC7, VAT, Income Tax, and FATCA Implications for Finance and Insurance Industries 25 May 2023
France French Supreme Court Renders Decision on the Incompatibility of DAC6 with Legal Professional Privilege 03 May 2023
European UnionFrance ECJ C-398/21 (Conseil National des Barreaux and Others) – Removed – Referral on Reportable Cross-Border Arrangements (DAC6) 21 April 2023
BahrainBelgiumEgyptEuropean UnionIndiaIsraelMaltaNigeriaUnited Arab EmiratesUnited States KPMG Week in Tax: 20 – 24 March 2023 26 March 2023
Malta Guideline in relation to the waiver from filing information in respect of a reportable cross-border arrangement (DAC6) 10 March 2023
Belgium Tax consequences of engaging with entities on EU noncooperative jurisdictions list 05 March 2023
Malta Malta Extends DAC6 Annual Notification Form Deadline for Non-Disclosing Intermediaries 23 February 2023
European Union ECJ holds DAC6 Requirement for Notifying Other Intermediary in Case of Professional Privilege Violates EU Law 09 December 2022
Ireland Irish Revenue Updates Guide to Exchange of Information Including New Section on DAC6 30 September 2022
Belgium Belgium Constitutional Court Issues Judgment on DAC6 Law Including the Annulment of Certain Restrictions on Invoking Professional Privilege 22 September 2022
Belgium Belgian Constitutional Court partially annulled Belgium’s implementation of the DAC 6 Directive 15 September 2022
Czech Republic Guidance provided in Q&As on cross-border arrangement reporting under DAC6 11 August 2022
Italy Italian Tax Authority issues Ministerial Circular on Mandatory Disclosure Rules (DAC6) 13 July 2022