{"id":7155,"date":"2022-06-29T19:03:26","date_gmt":"2022-06-29T17:03:26","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=7155"},"modified":"2022-06-30T10:11:32","modified_gmt":"2022-06-30T08:11:32","slug":"dac-6-new-questions-and-replies-concerning-the-reporting-obligation","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/dac-6-new-questions-and-replies-concerning-the-reporting-obligation\/","title":{"rendered":"DAC 6: New questions and replies concerning the reporting obligation"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 21 June 2022, the tax administration issued the Completion of frequent questions and replies including practical examples in relation to the reporting obligation regarding reportable cross-border arrangements (\u201cDAC 6\u201d), in which they bring about individual clarifications of when and under what conditions the reporting obligation may arise for taxpayers and their advisors under the Act on International Cooperation in Tax Administration.<\/p>\n","protected":false},"author":117,"featured_media":7156,"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-7155","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\/7155","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=7155"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7155\/revisions"}],"predecessor-version":[{"id":7158,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7155\/revisions\/7158"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/7156"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=7155"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=7155"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=7155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}