UK – Brexit & DAC6: a marriage doomed to fail?(Bird & Bird)
Authors: Zoe Feller and Brent Springael (Bird & Bird)Publication date: January 2021 The 6th Directive (2018/822/EU) aiming to discourage the use of aggressive cross-border tax-planning agreements imposes a disclosure and reporting obligation on certain ‘intermediaries’ and taxpayers in regards to ‘cross-border arrangements’. The EU Directive was implemented in UK law on 9