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

New in 2021

Full design review conducted by a DAC6 expert.

  • Text & image updates throughout the course
  • New pages, activities & scenarios
  • Updated scenarios & learning activities
  • New question bank add to the post-course assessment

Course Outline



- 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

- 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

Reporting Requirements: What, when and where?



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Compliance Essentials

Course Specifications




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.