Transposition de la directive 2018/822 dite DAC 6 : encadrement de l’optimisation fiscale transfrontière

In a study entitled “ Transposition de la directive 2018/822 dite DAC 6 : encadrement de l’optimisation fiscale transfrontière “ published in the Revue de Droit Fiscal, Benjamin Homo, Alexandre Chagneau and Julia Videau detail the measures concerned and the underlying issues, the persons required to declare and the reporting procedures in the context of the transposition of the DAC 6 Directive in France.