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Olivier Dal Farra

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Olivier dal Farra is a counsel in the tax group of Baker McKenzie's Luxembourg office. His practice is focused on corporate tax and international tax planning. He has more than 10 years of experience in Luxembourg. Before joining Baker McKenzie in 2019, Olivier worked as a senior tax manager for an audit firm in Luxembourg and in several international law firms in Paris and Luxembourg. He also worked at the European Court of Justice.

On May 25 2018, the Council of the European Union adopted a directive concerning the mandatory automatic exchange of information in the field of taxation, in relation to reportable cross-border arrangements (Council Directive (EU) 2018/822).  This EU mandatory disclosure regime, known as the DAC6 Directive, aims to increase transparency by requiring intermediaries and, in certain circumstances, taxpayers, to report cross-border transactions that are deemed to represent aggressive tax planning.

On Saturday 21 March 2020, the Luxembourg Parliament passed the law implementing the Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (the DAC 6 Law). The DAC 6 Law…