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Directive on Administrative Cooperation in the Field of Taxation (DAC)

The EU Directives on Administrative Cooperation in the Field of Taxation (EU DAC) cover cross-border arrangements. The directives (including DAC6 and DAC7) aim to discourage aggressive tax planning and promote disclosure and transparency. Our EU DAC course will help your employees to identify the cross-border arrangements that are reportable under the Directive, plus what and when to disclose under EU DAC.

Start your trial Course details
  • 35 Minutes
  • All staff

Learning objectives

  • Recognise what EU DAC is and when it applies
  • Identify the cross-border arrangements that are reportable under the Directive
  • Appreciate when and how the Main Benefit Test applies
  • Identify what hallmark may be met in different situations
  • Assess your reporting obligations in a given scenario
  • Know what information to disclose in order to comply with EU DAC and how and when to disclose it

    What can you expect your employees to learn?

Introduction

Background

  • Cases: In the news

What is DAC6?

  • You decide: What is reportable?

Disclosure Requirements

  • You decide: Multiple reporting

Reportable cross-border arrangements (RCBAs)

  • Exercise: Is is an RCBA or not?

Main Benefit Test (MBT)

  • You decide: Recognising when there is a tax advantage
  • Assessing whether the MBT applies

The Five Hallmarks

  • You decide: What hallmark is met?

Check Your Understanding: Practice Scenarios

  • You decide: The tax deferral
  • Scenario: The tax deferral
  • You decide: the agreement
  • Scenario: The agreement
  • You decide: The offshore entities
  • Scenario: The offshore entities
  • You decide: Double depreciation
  • Scenario: Double depreciation
  • You decide: Marcus' clients
  • Scenario: Marcus' clients
  • You decide: The share transfer 
  • Scenario: The share transfer

Reporting Requirements: What, when and where?

Summary

Assessment

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Your questions, answered

Common FAQs

Are Skillcast courses SCORM-compliant?

Yes. This means they can be delivered via the Skillcast Portal or any other SCORM-compliant Learning Management System.

What other tools are needed beyond training?

A comprehensive compliance solution often needs more than just training. Alongside e-learning, tools like declarations, surveys, and registers that track compliance tasks are usually essential. Skillcast provides full support to help you set up these additional tools.

Is our training content still compliant with the latest legislation?

  • You can check the latest course content updates in our library updates page: https://www.skillcast.com/compliance-course-library-updates
  • For major legislative changes, we:
    • Will send you email alerts to ensure you are notified
    • Offer you a free trial of newly created or updated content
    • Host webinars with compliance experts to explain the changes and how our training supports your ongoing compliance

Can you translate our content into other languages?

Yes, we offer translations in a wide range of languages. Let us know your needs, and we’ll confirm availability or work with you to plan translations for your selected modules.

What file types are supported by the Skillcast system?

Features

Supported file types and details

File Exchange

File types: PDF, Excel spreadsheets, Word documents, SCORM and xAPI files, and compressed zip files. Max file size: Default is 1GB, can be increased to a max of 2GB

SCORM files

Versions: SCORM 1.2, SCORM 1.2 for Moodle, SCORM 2004 2nd, 3rd and 4th Edition. Max file size: 1024MB

xAPI file

Max file size: 2GB

Videos

File types: MP4 or MOV. Videos must be optimised, with a max file size of 100MB. If the file is bigger, our Design Team can help

Images

File types: jpg, png and gif. The file size should ideally be 100KB, but it can be up to 250KB

CPD evidence

File types: Word, PDF, Excel and CSV. File size: the limit should be whatever the portal config option is set to. Servers are set to max 2GB

Policy documents

PDF or Word File size: the limit should be whatever the portal config option is set to. Servers are set to max 2GB

Offline activities evidence

File types: PDF, DOC, DOCX, XLS, XLSX, CSV, PNG, GIF, JPEG, JPG, PPTX and MSG. File size: the limit should be whatever the portal config option is set to. Servers are set to max 2GB

Client logo files

File types provided by client: EPS, PDF, AI and SVG

Registers

PDF, DOC, DOCX, XLS, XLSX, CSV, PPT, PPTX, POT, PPA, PPS, JPG, JPEG, PJEPG, PNG, BMP, GIF, MP4, MOV, WMV, CPTX, CP, TXT, ZIP and MSG files

Declarations

JPG, JPEG, PNG, GIF, XLS and XLSX files