Florian Haase, Professor of German, International and European Tax Law, IU International University, and Tax Partner and Head of International Tax Practice, Rödl & Partner, Germany

‘Prof. Florian Haase’s book is a terrific and valuable work that offers timely support for dealing with the new DAC6 rules; it represents an incredible effort to summarize the new rules, the most relevant implementation terms that have not yet been clarified in many countries, and how they affect cross-border activities. The examples and clarifications included make it an essential guide for multinational companies, professionals and intermediaries obliged to comply with the challenging tax law landscape.’

• Contents: Preface 1. Introduction to EU rules on tax disclosure 2. Intermediaries and other participants 3. Cross-border arrangements 4. Hallmarks 5. Timelines and triggering events 6. Reporting procedure and exchange of information 7. Miscellaneous 8. Future developments 9. Status of implementation in EU Member States 10. Annex: Relevant provisions of DAC 6 Index

Florian Haase, Professor of German, International and European Tax Law, IU International University, and Tax Partner and Head of International Tax Practice, Rödl & Partner, Germany

‘Prof. Florian Haase’s book is a terrific and valuable work that offers timely support for dealing with the new DAC6 rules; it represents an incredible effort to summarize the new rules, the most relevant implementation terms that have not yet been clarified in many countries, and how they affect cross-border activities. The examples and clarifications included make it an essential guide for multinational companies, professionals and intermediaries obliged to comply with the challenging tax law landscape.’

• Contents: Preface 1. Introduction to EU rules on tax disclosure 2. Intermediaries and other participants 3. Cross-border arrangements 4. Hallmarks 5. Timelines and triggering events 6. Reporting procedure and exchange of information 7. Miscellaneous 8. Future developments 9. Status of implementation in EU Member States 10. Annex: Relevant provisions of DAC 6 Index

Florian Haase, Professor of German, International and European Tax Law, IU International University, and Tax Partner and Head of International Tax Practice, Rödl & Partner, Germany

‘Prof. Florian Haase’s book is a terrific and valuable work that offers timely support for dealing with the new DAC6 rules; it represents an incredible effort to summarize the new rules, the most relevant implementation terms that have not yet been clarified in many countries, and how they affect cross-border activities. The examples and clarifications included make it an essential guide for multinational companies, professionals and intermediaries obliged to comply with the challenging tax law landscape.’

• Contents: Preface 1. Introduction to EU rules on tax disclosure 2. Intermediaries and other participants 3. Cross-border arrangements 4. Hallmarks 5. Timelines and triggering events 6. Reporting procedure and exchange of information 7. Miscellaneous 8. Future developments 9. Status of implementation in EU Member States 10. Annex: Relevant provisions of DAC 6 Index