On 9 August 2019, the Luxembourg Parliament publicly released the bill of law 7465 implementing the European Union (EU) Directive 2018/822 of 25 May 2018 on mandatory disclosure requirements for intermediaries (DAC6 or the “Directive”). These new provisions, applicable only to direct taxes, will require intermediaries and, in certain situations, the taxpayer itself…
Amar Hamouche is a tax director in the Tax Group of Baker McKenzie's Luxembourg office. He has over 16 years of experience. Prior to joining the Firm's Tax team in 2011, Amar was Senior Tax Manager at Ernst & Young Luxembourg for over seven years and a member of the Financial Services Organization tax group, which focuses on Financial Institutions.