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

  • 35 Minutes
  • For all staff
  • jurisdiction UK

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

UK firms still encounter DAC6 through EU counterparties, group entities and client structures, even where the UK reporting position has narrowed. Intermediaries can be caught without having designed the arrangement. Training advisory and client-facing staff to recognise a hallmark early is the only way to avoid discovering an obligation after the reporting deadline has passed.

objectives

What you’ll learn in
this course

  • 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

Hear from our customers

We've been using Skillcast for approx. 1.5 years and have been very happy with the service received and the courses offered. The customer service from the support team is excellent, they always respond quickly and are very helpful. The courses offered cover a broad range and the FCA courses were particularly useful to our business.

Feefo Customer Rating  ★★★★★ 4.9/5

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