Raportarea DAC6: primele rapoarte, primele concluzii. Ce ar trebui să ia în calcul companiile în continuare?
DAC6 reporting: first reports, first conclusions. What should companies consider next?

Summary/Abstract: On 31 January, expired the deadline for reporting cross‑border arrangements made with a view to obtaining a tax advantage between 1 July and 31 December 2020. Also, February 28 was the final deadline for reporting “historic” arrangements, from June 25, 2018 to June 30, 2020. But, according to a communication from the Chamber of Tax Consultants, NAFA received by the end of March only 400 reports of cross‑border transactions. Apparently, a small number, but for the moment, we don’t have enough information to compare with what other European countries have been reporting. Also, this small number could ease a control strategy aimed at companies that have had reportable transactions. The article describes the measures the taxpayers should know and four recommended actions.

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