EYFrance publishes final guidance on Mandatory Disclosure Rules
|Tax Alerts, Information Reporting, Legis ...|France, European Union
Executive summary
In October 2019, the French Tax Code (FTC) was supplemented with Articles 1649 AD to 1649 AH, implementing the European Union (EU) Directive 2018/822 of 25 May 2018 on the mandatory disclosure and automatic exchange of cross-border tax arrangements (referred to as DAC6 or the Directive).
The French Tax Authorities (FTA) subsequently published official detailed d…
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