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12.10.2021 ITR (International Tax Review)

João Miguel Fernandes publishes article on ITR's digital platform

João Miguel Fernandes publishes an article entitled "The transposition of DAC6 in Portugal - A step too far?" on the ITR (International Tax Review) digital platform.

The associate lawyer discusses the impact of Portugal transposing the DAC6 rules into law: The Council Directive (EU) 2018/822, of May 25 2018, usually known as DAC6, has as its stated purpose to enhance transparency, reduce uncertainty over beneficial ownership and dissuade intermediaries from designing, marketing and implementing harmful tax structures.

The setting up of these exchange of information schemes moves in a sensitive area between the public interest in the protection of national tax bases and several fundamental rights of taxpayers, namely the ones related with privacy and confidentiality, which are subject to remarkable restrictions under these reporting schemes”.

Click here to read to the article.

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