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

• 35 Minutes
• For all staff
• EU

DAC6 requires disclosure of certain cross-border arrangements to discourage aggressive tax planning and improve transparency. This 35-minute course helps staff recognise what the Directive covers and when it applies, identify which arrangements are reportable, apply the Main Benefit Test, and identify the hallmarks bringing arrangements into scope.

Member states implement DAC6 with their own deadlines and penalties, so an EU group faces several versions of the same obligation. The reporting burden frequently lands on intermediaries who were not the architects of the structure. Training the staff who see these arrangements first is the only practical way to meet short reporting windows across multiple jurisdictions.