Investor Presentaiton

DAC6 欧盟强制税务报告制度 Broad disclosure rules 广泛的规则披露 •V6 of the EU Directive on administrative cooperation (EU MDR, DAC6) • Aims to provide new information on potentially harmful tax practices Rules • New disclosure obligations for EU intermediaries and taxpayers in relation to reportable cross-border arrangements (RCBA) • An EU entity is an Intermediary where it acts as a promoter or service provider of an RCBA towards relevant taxpayers (including group entities) IMY RCBA Meets Hallmarks A - E • An entity is a relevant taxpayer where it benefits from RCBAs and may have to report if the intermediary does not or cannot (e.g. non-EU) © 2021. For information, contact Deloitte China. TAXPAYER 14

View entire presentation