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.
Available as part of our Compliance Essentials Library.
This course will prepare you to:
Full design review conducted by a DAC6 expert.
- Cases: In the news
- You decide: What is reportable?
You decide: Multiple reporting
- Exercise: Is is an RCBA or not?
- You decide: Recognising when there is a tax advantage
- Assessing whether the MBT applies
- You decide: What hallmark is met?
- Scenario: The tax deferral - You decide
- Scenario: The agreement - You decide
- Scenario: The offshore entities - You decide
- Scenario: Double depreciation - You decide
- Scenario: Marcus' clients - You decide
- Scenario: The share transfer - You decide
Approximately 35-minute long e-learning course followed by a 10-question assessment.
Suitable for all staff - examples and interactivities designed for staff at all levels. No previous knowledge or experience required.
SHARD-compliant, responsive display on all devices, accessibility on screen readers, visual design controlled via a client style sheet.
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.
All Windows, Mac OSX, iOS, Android (Flash-free for mobile compatibility). AICC and SCORM 1.2-compliant, suitable for both hosted and deployed SCORM or AICC.
Fully customisable on Skillcast Portal CMS.
Pre-translated versions not available, but all text content can be exported for translation into all languages.
Based on UK legislation, but suitable for global audiences upon the removal of UK-specific references and translation as necessary.