This article compares and contrasts draft and final versions of Member State legislation implementing the DAC-6 (Council Directive 2018/822). The author examines the effect that inconsistent implementation might have on multinational companies.
This article compares and contrasts draft and final versions of Member State legislation implementing the DAC-6 (Council Directive 2018/822). The author examines the effect that inconsistent implementation might have on multinational companies.