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.

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 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

Latest Course Updates

Full design review conducted by a DAC6 expert.

Full review conducted by a Subject Matter Expert
Text & image updates throughout the course
9 updated activities & scenarios
7 new assessment questions added

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

Course Specifications

Structure

Approximately 35-minute long e-learning course followed by a 10-question assessment.

Audience

Suitable for all staff - examples and interactivities designed for staff at all levels. No previous knowledge or experience required.

Design

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

Compatibility

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.