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Caroline Reaves

Associate at the Washington DC office of Eversheds Sutherland

She counsels clients on the cross-border tax aspects of acquisitions, dispositions, debt financings and restructurings, and various tax controversy matters. She also advises on tax planning, compliance, and other general corporate matters. Prior to joining Eversheds Sutherland, Caroline served as a judicial intern for the Honorable Richard J. Leon of the US District Court for the District of Columbia.

My Articles

Compliance and Ethics

Six highlights of DAC6 – A new European Union information reporting regime

As a mandatory reporting regime, failure to properly report under the Directive may trigger penalties, the amount of which will be determined by each Member State individually. Because intermediaries and companies will be reporting on arrangements with certain characteristics, they should develop internal systems to identify arrangements that may require reporting. This article includes six highlights to keep in mind regarding the Directive.