The paper analyzes with criticism the riks, challenges and doubts that may arise as a result of the implementation of the DAC6 directive, relating to the obligation of tax intermediaries to disclose information on certain tax schemes to the tax administration at the moment of assistance and...

Abuse is one of the core issues in EU direct tax matters. Much has been written over the past years. The discussion on the interpretation and application of the different elements of the anti-abuse clauses appears to be settling. However, an equally fascinating discussion appears to be emerging:...