EYRomanian Tax Authority publishes DAC6 guidance regarding national legislation on Mandatory Disclosure Rules
|Tax Alerts, Information Reporting, Legis ...|Romania, European Union
Executive summary
On 13 January 2021, the Romanian Tax Authority (ANAF) published the DAC6 guidance1 (the Guidance) as provided for in the Government Ordinance no. 5/2020 of 28 January 2020 amending the Procedural Fiscal Code and implementing the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive).
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