Publication

18 June 2018

Tax Intermediaries Reporting cross-border tax planning

Transparency is essential to developing fair and sustainable tax systems that ensure people’s access to public goods. After Luxleaks and the Panama and Paradise Papers, the EC has been vigorously driving legislation to enhance tax transparency. Most recently by amending the Directive on Administrative Co-operation in (direct) Taxation to require tax intermediaries to report cross-border tax planning schemes that meet certain criteria, or hallmarks. It covers all EU based tax advisors regardless if they are part of a regulated profession or sector.

This factsheet aims to support professional accountants in applying this new Directive, that will enter into force on 25 June 2018. Member States have until 31 December 2019 to transpose these rules as a minimum standard; they may extend its provisions to reflect local circumstances. This means that the implementation of the rules may diverge considerably across Europe.

Related content

Publication10 Most popular publications of 2018

11 December 2018

Blog4 steps to a sustainable recovery from Covid-19

6 August 2020

Consultation responseEC’s consultation on the renewed sustainable finance strategy

15 July 2020

PublicationSME risk management: sustainability

15 July 2020

UpdateTax Policy

10 July 2020

NewsEuropean tax professionals call for better tax governance

10 July 2020

Consultation responseEFRAG’s draft endorsement advice on extension of the temporary exemption from applying IFRS 9

6 July 2020

UpdateSME Update

3 July 2020

NewsEquity: the key to unlocking a sustainable economic recovery

2 July 2020

Consultation responseEC’s consultation on a new digital finance strategy for Europe/FinTech action plan

30 June 2020

UpdateTax Policy

26 June 2020

NewsJoint statement on the revision of the non-financial reporting directive in the context of Covid-19

23 June 2020

NewsAccountancy Europe leads the non-financial reporting debate

17 June 2020

Consultation responseEC’s consultation on the Non-Financial Reporting Directive revision

15 June 2020

UpdateTax Policy

12 June 2020

Consultation responsePublic letter to the IAASB: progress on draft standard for auditing less-complex entities

11 June 2020

UpdateTax Policy

29 May 2020

PublicationCoronacrisis: actions for the public sector

28 May 2020

PublicationCoronacrisis: short-term actions for the public sector

28 May 2020

PublicationCoronacrisis: long-term actions for the public sector

28 May 2020

UpdateSME Update

26 May 2020

Sign up for our newsletter