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Compliance Essentials Course Library

DAC6 Directive Training Course

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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DAC6 Directive Training Course

About this Course

Available as part of our Compliance Essentials Library. 

Learning Objectives

This course will prepare you to:

  • Recognise what DAC6 is and when it applies
  • Identify reportable cross-border arrangements
  • Appreciate when and how the Main Benefit Test applies
  • Identify what hallmark may be met in different situations
  • Assess the reporting obligations in given scenarios
  • Know, how, when and what information to disclose

Course Outline

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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Course Specifications

 

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Duration

Approximately 35 minutes.

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Audience

Suitable for all staff - examples and interactivities designed for staff at all levels

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Prerequisites

No previous knowledge or experience required

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Design

SHARD-compliant, responsive display on all devices, accessibility on screen readers, visual design controlled via a client style sheet.

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Assessment

Ten-question assessment.

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Test-Out

Ability to offer optional test-out, whereby users can choose to skip the course content and complete the learning assignment simply by passing the assessment Deployment AICC and SCORM 1.2-compliant, suitable for both hosted and deployed SCORM or AICC.

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Deployment

AICC and SCORM 1.2-compliant, suitable for both hosted and deployed SCORM or AICC.

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Compatibility

All Windows, Mac OSX, iOS, Android (Flash-free for mobile compatibility).

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Tailoring

Fully customisable on Skillcast Portal CMS.

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Translation

Pre-translated versions not available, but all text content can be exported for translation into all languages.

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Localisation

Based on UK legislation, but suitable for global audiences upon the removal of UK-specific references and translation as necessary.