31/07/2024 (Agence Europe) – On Monday 29 July, the European Tax Adviser Federation (ETAF) took part in the European Commission’s evaluation of the Directive on Administrative Co-operation in Tax Matters (DAC) and its successive amendments (from DAC2 to DAC6), which ended the following day (see EUROPE 13409/34). ETAF sees the DAC as an effective tool for strengthening cooperation between EU tax authorities and tackling tax evasion. However, it recognises that it has resulted in a substantial volume of additional data to be processed and wonders whether all of it is really used by and useful to tax authorities. ETAF members pointed out a problem with the cross-border devices subject to declaration in DAC6. Similarly, the coexistence of country-by-country disclosure requirements under DAC4 and other EU directives also creates certain problems of double reporting. To find out more, go to https://aeur.eu/f/d6n (AD)