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Spain Consulting on Draft Model Forms for Implementation of EU Directive on Reportable Cross-Border Arrangements

|Proposed Changes|Spain
Spain

Spain's Ministry of Finance has launched a public consultation on the draft Order for the approval of the model forms to be used in relation to the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements. In general, The DAC6 reporting requirements primarily apply for intermediaries that design, market, organize, or manage t…

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