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Directive on Administrative Cooperation in the Field of Taxation (DAC6)

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

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  • 35 Minutes
  • For all staff

Learning objectives

  • Recognise what DAC6 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 DAC6 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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