The use of joint audits is increasing to mitigate cross-border issues from the expansion of tax transparency under Directive 2011/16/EU (DAC), especially as over-reporting with Directive 2018/822 (DAC6) continues to persist.
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Danish reports on all matters of direct tax and BEPS. He covers a range of tax issues in these areas and what multinationals are doing to manage the tax burdens. Danish also specialises in tax technology and data management.
Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.