What Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements requires
This Directive requires intermediaries and, in certain cases, taxpayers to report cross-border arrangements that meet one or more of the hallmarks listed in Article 4 within 30 days of the arrangement being made available for implementation, implemented, or made available. It applies to intermediaries and taxpayers involved in reportable cross-border arrangements as defined in Article 4 and Article 5.
Pillar: Tax & Transfer Pricing · Authority: Council of the European Union · Version: 1.0.1 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32018L0822
SHA-256 integrity: c19885ac29532fe996fbcafef5c6e2b3974adf1f5f0ae30ab664e991aa583600
Primary Citations — 5 traced to source
- Directive (EU) 2018/822, Article 4 - Hallmarks for reportable cross-border arrangements
- Directive (EU) 2018/822, Article 5 - Definition of a cross-border arrangement
+ 3 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
Access
- Discovery (free): /api/v1/nodes/eu-dac6-mandatory-disclosure-cross-border.json — 6-field metadata
- Vault (full node): /api/v1/vault/nodes/eu-dac6-mandatory-disclosure-cross-border.json — full 13-key payload, $0.01 USDC (L402/Skyfire/Direct Base)
- Canonical URL: https://bidda.com/intelligence/eu-dac6-mandatory-disclosure-cross-border
- Back to registry: Browse all 10,090 compliance nodes