Jun

    Virtual 20th U.S. and Europe Tax Practice Trends: DAC 6 - New Transparency Requirements in Europe

    11 AM EDT

    This panel will discuss the heterogeneous implementation of the EU DAC 6 Directive on (retroactive) mandatory disclosure of reportable cross-border arrangements in different member states.

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    Using case studies, this panel will discuss the heterogeneous implementation of the EU DAC 6 Directive on (retroactive) mandatory disclosure of reportable cross-border arrangements in different member states. The panel will focus on cross-border schemes and discuss whether the reporting obligations based on the indicator "hallmark", some combined with a main benefit test are met. Who has the reporting obligation? Timing of reporting? What needs to be reported? Are there penalties for non-reporting? Who do the reporting obligations relate to the international client privileges? What practical coping mechanisms and strategies should multinational groups -- including those parented outside the EU -- be considering? The panel will analyze the potential impacts of any reporting due to the main benefit test on the principal purpose test of the multilateral instrument (MLI) as well as the main purpose test under the EU Anti-Tax Avoidance Directive (ATAD). Join us for an active debate.

    Panelists:

    • Kimberly J. Majure, KPMG LLP, Washington, DC
    • Kat Saunders Gregor, Ropes & Gray LLP, Boston, MA
    • Anders Oreby Hansen, Lundgrens, Copenhagen
    • Gareth Miles, Slaughter and May, London
    • Stefano Petrecca, CBA Studio Legale e Tributario, Rome
    • Clemens Schindler, Schindler Attorneys, Vienna
    • Mateusz Stanczyk, CRIDO, Warsaw

    Event Details

    Duration

    95

    Format

    Web

    Date

    Jun 09, 2020

    2020-06-09T11:00:00-04:00 2020-06-09T12:35:00-04:00 Virtual 20th U.S. and Europe Tax Practice Trends: DAC 6 - New Transparency Requirements in Europe

    This panel will discuss the heterogeneous implementation of the EU DAC 6 Directive on (retroactive) mandatory disclosure of reportable cross-border arrangements in different member states.

    Sponsors

    Section of Taxation

    MCLE Information

    The ABA will seek 1.50 CLE credit hours in 60-minute-hour states, and 1.80 CLE credit hours in 50-minute states. Credit hours are estimated and are subject to each state’s approval and credit rounding rules.

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