{"id":1034,"date":"2021-01-15T22:12:16","date_gmt":"2021-01-15T21:12:16","guid":{"rendered":"https:\/\/novio.tax\/?p=1034"},"modified":"2025-02-20T14:09:05","modified_gmt":"2025-02-20T13:09:05","slug":"dac6-and-the-use-of-safe-harbours-in-non-eu-jurisdictions","status":"publish","type":"post","link":"https:\/\/novio.tax\/nl\/blogs\/dac6-en-het-gebruik-van-veilige-havens-in-niet-eu-rechtsgebieden\/","title":{"rendered":"DAC6 en het gebruik van veilige havens in niet-EU-rechtsgebieden"},"content":{"rendered":"
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E.U. Richtlijn betreffende verplichte openbaarmakingsregels\/DAC6<\/strong><\/p>\n

DAC6 legt een meldingsplicht op voor grensoverschrijdende regelingen die een invloed hebben op ten minste \u00e9\u00e9n lidstaat, wanneer die regelingen vallen onder een aantal gespecificeerde \"Keurmerken\". Het gebruik van de woorden \"die van invloed zijn op ten minste \u00e9\u00e9n lidstaat\" betekent dat de rapporteerbaarheid van regelingen onder de richtlijn niet beperkt is tot grensoverschrijdende transacties binnen de E.U.; het omvat ook regelingen tussen entiteiten in de E.U. en entiteiten in niet-E.U. jurisdicties (bijvoorbeeld een regeling\/transactie tussen een Nederlands bedrijf en een Indiaas\/Braziliaans bedrijf). Het doel van de DAC6-richtlijn is om de belastingtransparantie te verbeteren en mogelijk agressieve (grensoverschrijdende) belastingplanningsregelingen aan te pakken om de belastinggrondslag van de E.U.-lidstaten te beschermen.<\/p>\n<\/div>\n<\/article>","protected":false},"excerpt":{"rendered":"

MNO's die gebruikmaken van safe harbour-belastingregels, zowel in de E.U. als in derde landen, kunnen de in de E.U. gevestigde belastingplichtigen binnen de MNO's verplichten om deze safe harbour-regelingen te melden aan de belastingautoriteiten in de E.U. krachtens de E.U.-richtlijn inzake verplichte openbaarmakingsregels (\"DAC6\"). In deze blog kijken we naar de safe harbour-bepalingen van niet-EU-rechtsgebieden (met name India en Brazili\u00eb) en wanneer het gebruik van deze safe harbour-bepalingen aanleiding kan geven tot een meldingsplicht onder keurmerk E.1 van DAC6. De blog werpt ook enig licht op verrekenprijsmethoden voor de prijsbepaling van diensten binnen een groep met een lage toegevoegde waarde (\"LVAS\"), zoals gedefinieerd in hoofdstuk VII van de OESO TP-richtlijnen.<\/p>","protected":false},"author":1,"featured_media":1035,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1034","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs"],"acf":[],"yoast_head":"\nDAC6 and the use of safe harbours in non-EU jurisdictions - NovioTax<\/title>\n<meta name=\"description\" content=\"The aim of the DAC6 Directive is to improve tax-transparency and tackle potentially aggressive (cross-border) tax-planning arrangements.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/novio.tax\/nl\/blogs\/dac6-en-het-gebruik-van-veilige-havens-in-niet-eu-rechtsgebieden\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DAC6 and the use of safe harbours in non-EU jurisdictions - 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