DAC6 is a European regulation aimed at reducing international tax evasion and promoting transparency. DAC6 requires lawyers, accountants, tax advisers, bankers and other "intermediaries" to report some cross-border arrangements to the tax authorities. These "mandatory disclosure requirements" (MDR) mean that arrangements which cross EU borders, even without a particular tax motive, may need to be reported.

DAC6 specifies a list of "hallmarks" or criteria that must occur in order for the tax arrangement to be reportable.

The course covers:

• Introduction and background
•  Why DAC6 matters to you
•  Reportable arrangements
•  Hallmarks and the main benefit test
•  Legal professional privilege
•  Reporting
• Penalties

Pass Mark: N/A

For DEMO please click here

This course can be custom-build to meet your business needs.