Resources

1. Council Directive (EU) 2018/822

2. Information provided by the European Commission:

• European Commission – Questions and Answers on new tax transparency rules for intermediaries
• Working Party IV – Direct taxation, Summary Record – prepared by the Commission Services 24 September 2018 
• Commission staff working document, Impact Assessment accompanying the Proposal for a Council Directive amending
• Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements, COM(2017) 335 final, SWD(2017) 237 final, 21 June 2017 

3. OECD:

• Mandatory Disclosure Rules, action 12 – 2015 Final Report 11 April 2016
• Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures 2018

4. Tax administration guidelines:

• Administration des Contributions Directes, Electronic Exchanges, Clarification of Interpretation (PDF version 20200819)
• Belgian tax authorities’ Q&A entitled “DAC6 – Déclaration des dispositifs transfrontières, Articles 326/1 à 326/10 du code des impôts sur les revenus” updated on 15 June 2020
• Bundeszentralamt für Steuern, Application of the provisions on the reporting obligation of cross-border tax arrangements 2 March 2020
• Croatian guidelines
• Dutch guidelines
• FTA guidelines published on 25 November 2020 referenced as follows: 
  • Scope of the reporting obligation: BOI-CF-CPF-30-40-10;
  • Hallmarks’ specifities: BOI-CF-CPF-30-40-30
• HMRC, International Tax Enforcement: Disclosable Arrangements, Consultation document 22 July 2019. This document gave rise to comments to which HMRC responded on 13 January 2020. HMRC’s final guidelines were published in June 2020 (IEIM610000 to IEIM670000)
• Italian Ministry of Economics and Finance decree 17 November 2020
• Polish guidelines