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Guillaume Le Camus

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Guillaume Le Camus is a partner in Baker McKenzie Paris’ Tax Group and chair of the Firm’s Europe Tax Planning & Transaction Group. Before joining the Firm, Mr. Le Camus practiced international tax law at the correspondent firm of a Big Four accounting firm in Paris and New York. Mr. Le Camus has published several articles on international tax planning and transactions, and spoken at tax seminars on the same topics.

Following a recent announcement of the European Commission’s proposal for a three-month deferral of reporting deadlines under the new DAC6 mandatory disclosure regime in the EU and UK, the Committee of the Permanent Representatives of the Governments of the Member States to the European Union (COREPER) has now reached an agreement on a revised proposal which could possibly defer the reporting deadline for six months. On the basis that the draft Directive, once approved, may be adopted at the discretion of each member state, it is imperative that businesses do not delay in preparing to meet their existing compliance obligations should reporting dates not be deferred (or not be deferred in all Member States where they operate).

In the stream of urgent issues to be dealt with in the current situation, where all the usual processes and practices are questioned, and where the uppermost priority is to put people first, it is often difficult to step back and identify exactly what tax actions need to be taken…