The mandatory disclosure rules, commonly known as DAC6, have been in place since 2020. There is a renewed focus on this legislation. The EU is looking into an update of the hallmarks, potentially including the Unshell Directive proposal in the hallmarks, and even countries are seeing the benefits of DAC 6 and consider introducing DAC6 like rules in the national tax legislation.
This podcast explores the ongoing developments around DAC6 and the impact this may have in the future.
Listen here: https://www.pwc.be/en/services/tax-and-legal/tax-bites-podcast-series/episode-57-DAC6.html
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