The 6th Directive on Administrative Cooperation (DAC6) on cross-border reportable arrangementsDownload pdf
03 Nov 2020
EU Council Directive (EU) 2018/822 (DAC6) requires the mandatory reporting, principally by intermediaries but ultimately by taxpayers, of reportable cross border arrangements and the subsequent automatic exchange of information in relation to those arrangements between EU governments. The ostensible policy objective is to identify arrangements that indicate aggressive tax planning at an earlier stage than normal domestic tax reporting.
The detailed legal guide authored by the managing partner of our Luxembourg office, Andrew Knight, can be found here.