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DAC7 approved: New reporting obligations for digital platforms (Loyens & Loeff)

Authors: Peter Adriaansen, Pierre-Antoine Klethi, Gino Sparidis and Jorn Steenbergen (Loyens & Loeff)Publication date: 23/03/2021 On 22 March 2021, the Council of the EU amended the directive on administrative cooperation (through the so-called “DAC7”) to expand reporting obligations and exchange of information to cover sales through digital platforms. These rules

2021-03-24T08:20:25+00:00 24 mars, 2021|Categories: Impôts directs|Tags: , , , |

DAC 6 : nouvel assouplissement de l’obligation de déclaration (BDO Belgium)

Auteurs: Olivier Michiels, Werner Lapage et Patrick Mathieu (BDO)Date de publication: 08/02/2021 En application de la directive DAC 6, les entreprises sont tenues, depuis le 25 juin 2018, de déclarer leurs dispositifs fiscaux transfrontaliers présentant un risque d’évasion fiscale à l’administration fiscale via le portail DAC6 de MyMinFin. Premier report de

2021-02-11T12:37:23+00:00 11 février, 2021|Categories: Impôts directs|Tags: , |

Belgium anticipates DAC 7: New Belgian reporting obligations for digital platforms facilitating the provision of services (Tiberghien)

Authors: Gert Vranckx, Rik Smet and Kimberly Van Sande (Tiberghien)Publication date: 02/02/2021 General Digital ‘collaboration’ platforms that connect suppliers of services to their customers are subject to new reporting obligations. These were introduced because many service providers (including Airbnb providers) allegedly do not declare their revenue obtained through such digital

2021-02-09T16:14:54+00:00 9 février, 2021|Categories: Impôts directs|Tags: , |

DAC6 – Arrangements to be reported in January and February 2021 postponement until 28 February 2021 (PwC)

Author: Pieter Deré (PwC)Publication date: 28/01/2021 The Belgian Tax Authorities just published an update regarding the DAC6 reporting deadlines for arrangements to be reported in January and February 2021.  Due to communication difficulties linked to COVID-19 Pandemic, the Belgian tax administration will apply an administrative tolerance for all arrangements that

2021-01-30T12:18:09+00:00 30 janvier, 2021|Categories: Impôts directs|Tags: , |

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

2021-01-08T14:22:56+00:00 8 janvier, 2021|Categories: Impôts directs|Tags: , , |

Administrative deferral for DAC6 reporting and Royal Decree (KPMG)

Author: Kris Lievens (KPMG) Publication date: 03/06/2020 On 3 June 2020 the Belgian Federal Tax Authorities announced that an administrative deferral of six months is granted for the reporting obligations under the DAC6 legislation. Additionally, on 4 June 2020 the Royal Decree specifying the penalties for the failure to comply

2020-06-06T13:13:41+00:00 6 juin, 2020|Categories: Impôts directs|Tags: , |