Mensuel de septembre 2019 - Droit / Emploi

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DAC 6: European mandatory disclosure rules about to be implemented with retroactive effect
By Emilien LEBAS, International Tax Partner, KPMG   “Tomorrow is today”   Since 2008, international organizations and governments have kept up their efforts to increase the transparency of the world economy and tax system. The developments of mandatory disclosure rules (MDR) for intermediaries constitute one of the most recent and powerful initiatives in this context.   On 9 March 2018, the Organisation for Economic Cooperation and Development (OECD) issued new model disclosure rules that require lawyers, accountants, financial advisors, banks and other service providers to inform tax authorities of any schemes they put in place for their clients designed either to avoid reporting under the Common Reporting Standard (CRS)...
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