Tax advice and implications

[mmichi]

Hi all,

I read somewhere that if a tax advisor in EU is asked about "aggressive tax strategies" he would have to report the client to the tax agency.

Who decides what is "aggressive" and more importantly how can one consult tax advisors if they are going to report clients? Sounds discomforting even if one might not have anything to hide.

Thanks

 

[Sols]

This is something that came into place with DAC6.

What gets reported is up to the tax adviser/corporate service provider to determine, but the decision must be based on certain hallmarks.

You can find the original text describing these hallmarks here: L_2018139EN.01000101.xml