Mandatory disclosure of potentially aggressive cross-border tax arrangements is approachingWednesday 18 November 2020 - 10u17
Do you intend to set up a cross-border tax arrangement soon? Or have you already set one up since 24th June 2018? Then it is crucial to take note of the mandatory disclosure of such arrangements to the relevant national authority within the required deadline, in order to not expose yourself to possible sanctions.
This article sets out the mandatory disclosure, the corresponding deadlines and possible sanctions.