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.
- 35 Minutes
- For all staff
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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
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