Council Directive (EU) 2018/822 amending Directive 2011/16/EU (“DAC 6”) is currently the hot topic in tax that will impact very shortly the professionals of the financial sector and their clients.
In a tax environment becoming more and more transparent, the DAC 6 regulation introduces the mandatory exchange of information for reportable cross-border arrangements within the EU.
Indeed, this regulation requires from intermediaries such as banks, asset managers, life insurance companies, advisors to ensure appropriate processes and procedures to identify the potential reportable cross-border arrangements.
In this respect, various hallmarks have been elaborated to assist the intermediaries with the analysis of the potential arrangements falling within the scope of DAC 6. Some of the hallmarks should be corroborated with a main benefit test with respect to the tax advantage of the arrangement.
Depending on its DAC 6 qualification (Promoters, Service Providers, Taxpayers) and the other actors involved in the arrangement structures, the concerned market players may have reporting obligations regarding preexisting and new arrangements.
This webinar, in 2 parts, will cover the above technical and operational DAC6 elements supported by real-life examples, to provide the participants with the must-have insight to understand and anticipate the upcoming DAC6.
15 December: 2pm-4pm - Part 1 & 17 December 2020: 2pm-4pm - Part 2 (EN) - Webinar format
12 January: 2pm-4pm - Part 1 & 14 January 2021: 2pm-4pm - Part 2 (FR) - Webinar format
26 January: 2pm-4pm - Part 1 & 28 January 2021: 2pm-4pm - Part 2 (DE) - Webinar format
2 February: 2pm-4pm - Part 1 & 4 February 2021: 2pm-4pm - Part 2 (EN) - Webinar format
2 March 2021 (FR) - 1pm-5pm
20 April 2021 (ENG) - 1pm-5pm
4 May 2021 (DE) - 1pm-5pm
Price: 600.00 € (300€/part)
Language: English, also available in French and German
Number of participants: max. 20
By the end of the course, participants will be able to:
This training will be given by Murielle Filipucci, Partner.
Murielle Filipucci is a Partner in the PwC Luxembourg’s tax practice, acting as Banking Tax Leader.
With more than 23 years of experience with PwC in International Taxation, she is acting today as Banking Tax Leader and Italy Country Program Leader.
She leads a team of 60 professionals specialized in tax consulting and compliance services for the FS industry including banks, insurance companies, professionals of the financial sector and asset managers.
She leads the PwC task force focusing on client challenges resulting from the automatic exchange of information. She set up the PwC Professional of the Financial Sector, PwC Tax Information Reporting Sàrl, PwC TIR Sàrl, dedicated to tax information reporting solutions where she is an executive member of the Board.
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