Last  May 21st , Professor García Prats, Jean Monnet Chair EU Tax Law and Policy, in collaboration with AEDAF, the Spanish Association of Tax Advisers, introduced a working document on the Implementation of the DAC6 in Spain.

Professor García Prats, Jean Monnet Chair EU Tax Law and Policy, in collaboration with AEDAF, the Spanish Association of Tax Advisers, has analyzed the implications of the Tax Intermediaries Directive (DAC6) and the possible alternatives for implementation into domestic tax law of the Member States, establishing recommendations that allow for greater coordination and effectiveness in the development of inter-administrative cooperation mechanisms provided by the aforesaid Directive and in the delimitation of the scope of the obligation to disclose schemes that corresponds to tax intermediaries.

The document is available in Spanish and English on the following link.