{"id":5139,"date":"2021-01-22T08:18:43","date_gmt":"2021-01-22T07:18:43","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5139"},"modified":"2021-01-28T11:18:57","modified_gmt":"2021-01-28T10:18:57","slug":"reporting-obligation-of-cross-border-arrangements-under-dac-vi-from-1-january-2021","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/reporting-obligation-of-cross-border-arrangements-under-dac-vi-from-1-january-2021\/","title":{"rendered":"Reporting obligation of cross-border arrangements under DAC VI from 1 January 2021"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Based on the implementation of the sixth amendment to the Directive on administrative cooperation in the field of taxation (DAC VI), an obligation has been introduced in EU Member States, including the Czech Republic, to notify tax authorities of certain cross-border transactions and other arrangements that meet the characteristics defined by law. <\/p>\n","protected":false},"author":117,"featured_media":5140,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[518,30,8],"class_list":["post-5139","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-dac-6","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5139","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=5139"}],"version-history":[{"count":4,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5139\/revisions"}],"predecessor-version":[{"id":5158,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5139\/revisions\/5158"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5140"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5139"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5139"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5139"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}