Article Post on 12 September 2017

New transparency rules for cross-border tax planning intermediaries

_On 21 June 2017, the European Commission proposed new tax transparency requirements for intermediaries. With this proposal, the European Commission wants to combat tax abuse and ensure a fair level of taxation across the European Union, particularly given the central role played by intermediaries regarding fiscal evasion.

Based on a proposal by the European Commission dated 21 June 2017 (aiming to modify the Directive for Administration Cooperation), it is foreseen that the following new reporting requirements will take effect on 1 January 2019:


Cross-border tax planning intermediaries

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