Implementace směrnice DAC 6 v České republice

This diploma thesis deals with implementing the DAC 6 Directive, one of the most recent topics of international cooperation in tax administration and the fight against tax avoidance. It includes a description of the introduction of a reporting obligation for cross-border arrangements related to acquiring a tax advantage. In addition to describing the state of implementation of DAC 6, the thesis also aims to assess the implementation of the Directive in the Czech Republic compared to other EU countries. The theoretical part presents its development, the relevant persons, the content of the disclosure, and the hallmarks. The section on implementation compares the implementation of the Directive in each Member State, highlighting specific differences. The work provides the first comprehensive view of disclosures submitted and received in the Czech Republic, which, together with data for the EU Member States, were obtained based on a request for providing information addressed to the Czech Specializovaný finanční úřad. There is also a list of practical situations and examples of hallmarks whose frequency is tested using the chi-square goodness of fit test.