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EU DAC

DAC6 is the new EU Directive that covers cross-border arrangements. It came into effect on 25 June 2018. Its aim is to discourage aggressive tax planning, promote disclosure and improve transparency.

In accordance with DAC6, promoters and 'service provider' intermediaries (including banks, accounting and law firms, and other providers) are required to report certain cross-border arrangements.

Our DAC6 Directive Training Course will help your employees understand and comply with the DAC6 directive policy, guidelines and procedures.

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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

    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.

How can I give employees a secure way to record suspicious activity so we can act quickly?

Our Suspicious Activity Register allows staff to log concerns or irregularities they observe, helping you detect potential issues early. The secure register can be reviewed by compliance teams, enabling prompt investigation and action.