On Thursday 17 June, ATOZ, in partnership with Legitech, will be hosting a webinar on DAC6.
Our speakers include Oliver R. Hoor - Tax Partner and Head of Transfer Pricing, Romain Tiffon - Tax Partner and Fanny Bueb - Tax Director.
Description
On 1 July 2020, the mandatory disclosure regime (MDR) entered into force with first reporting deadlines set for the beginning of 2021. Intermediaries and taxpayers have now to consider potential reporting obligations under the MDR in order to mitigate the risk of penalties.
The MDR introduces some vague definitions and concepts that can, at times, make it difficult for practitioners to determine as to whether or not a specific cross-border arrangement is reportable. Therefore, it is crucial to develop a clear understanding of the hallmarks and the main benefit test (MBT).
How are reportable cross-border arrangements determined? How should some of the more ambiguous hallmarks be interpreted? And, what is a reasonable approach towards the interpretation of the main benefit test (MBT)? All these questions will be answered during this webinar, organised in co-operation with Legitech.
Agenda
- Introduction
- Key features of the disclosure regime
- Arrangements, intermediaries and other interpretation issues
- The hallmarks of reportable arrangements
- The main benefit test (MBT) – Developing a reasonable approach
- Managing DAC6 obligations in practice
- Case studies: the Real Estate Fund, the Private Equity Fund
- DAC6Connect – The IT solution for DAC6 reporting obligations
More information and registration here.