Germany Publishes Draft Law to Establish Obligation to Disclose Cross-Border Arrangements

Germany's Ministry of Finance has published a draft law to establish the obligations introduced by 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 to intermediaries that design, market, organize, or manage the implementation of a re…