The Czech General Financial Directorate (GFD) recently released a document (available HERE in Czech) that contains answers to selected questions on the application of Act No. 164/2013 Coll., on international cooperation in tax administration regarding mandatory disclosure of reportable cross-border arrangements (DAC6).
The guidance does not contain many practical examples.
This Alert summarizes certain key issues addressed by the guidance.
DAC6 reporting language
The GFD states that the Czech tax ad…