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

• 35 Minutes
• For all staff
• Global

The EU Directive on Administrative Cooperation in the Field of Taxation targets aggressive tax planning by requiring disclosure of certain cross-border arrangements. This 35-minute global course helps staff recognise what DAC6 is, identify reportable arrangements, apply the Main Benefit Test, and identify the hallmarks that trigger reporting.

DAC6 obligations often fall on intermediaries who did not design the arrangement and may not realise they are in scope. Deadlines are short and penalties are set nationally. Training the advisory, tax and client-facing staff who encounter these structures is the only reliable way to catch a reportable arrangement before the reporting window has already closed.