DAC6

Description

DAC6 is the EU Directive that covers cross-border arrangements. It came into effect on 25 June 2018 with the aim of discouraging aggressive tax planning and promoting greater transparency. DAC6 doesn’t focus solely on transactions motivated by tax planning, but on all transactions that might influence taxation and that are not necessarily related to tax planning. In this course, you’ll learn all about the scope of DAC6, what kinds of transactions or dealings must be reported, and what you as a company or individual need to do to comply with its requirements.