Commentaires administratifs des obligations des contribuables tendant à la prévention de la fraude – Déclaration de dispositifs transfrontières (« DAC 6 »)

Other Author       Nicolas Vergnet 

As part of the publication of the definitive administrative doctrine on the obligations to declare cross-border arrangements also known as "DAC 6" (Directive of Administrative Cooperation in the Field of Taxation in EU) released on November 25, 2020, Benjamin Homo, Nicolas Vergnet et Julia Videau comment on the details given by the tax authorities on the procedures for declaring cross-border arrangements as well as on the markers in the Revue de Droit Fiscal – LexisNexis.