{"id":4624,"date":"2020-09-18T11:00:11","date_gmt":"2020-09-18T09:00:11","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=4624"},"modified":"2020-09-18T11:00:11","modified_gmt":"2020-09-18T09:00:11","slug":"update-on-the-reporting-obligation-of-cross-border-arrangements-dac-vi-deadlines-extended-to-the-beginning-of-2021","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/update-on-the-reporting-obligation-of-cross-border-arrangements-dac-vi-deadlines-extended-to-the-beginning-of-2021\/","title":{"rendered":"Update on the reporting obligation of cross-border arrangements (DAC VI) \u2013 deadlines extended to the beginning of 2021"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Based on the 6th amendment to the Directive on administrative cooperation in the field of taxation (\u201cDAC VI\u201d), EU member states (including the Czech Republic) have introduced an obligation for businesses to report selected cross-border transactions and other arrangements to taxation authorities. The objective is for the tax administrator to gain better insight into the use of tax regulations and aggressive tax planning. The start of the reporting obligation was planned for the first half of this year, but the Czech Republic has made use of the possibility to postpone the reporting deadlines to the beginning of 2021. <\/p>\n","protected":false},"author":117,"featured_media":4625,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[518],"class_list":["post-4624","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-dac-6"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/4624","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=4624"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/4624\/revisions"}],"predecessor-version":[{"id":4626,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/4624\/revisions\/4626"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/4625"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=4624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=4624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=4624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}