INTERNATIONAL TECHNICAL ROUND UP – EU TO FORCE INTERMEDIARIES TO REPORT TAX AVOIDANCE

*A newly approved European Union (EU) directive on transparency requirements for tax intermediaries will insist that accountants designing or promoting aggressive tax planning schemes report them to national tax authorities. The requirements, approved by the EU Council of Ministers, apply from July 1, 2020, and member states will have to fine intermediaries, including lawyers and bankers, that fail to report. An annexe advises what schemes should be highlighted, for example where confidentiality clauses apply or tax professionals’ fees are linked to tax ...


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