The Luxembourg Parliament is considering a draft bill submitted on 8 August 2019 for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements. This includes measures to require the reporting of cross-border tax planning arrangements and the exchange of information reported with other EU Member States.
The reporting requirement primarily applies for intermediaries that design, market, organize, or manage the implementat…