DAC6 Advanced
Get a deep understanding of DAC6 including which transactions should be reported.
Description
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.
This course provides intermediaries with a deep understanding of DAC6 including which transactions should be reported, what needs to be reported and where reports should be made. Each hallmark is explained in depth along with practical examples and scenarios to test understanding.
Features
- Gain a deep understanding of DAC6 legislation
- Learn which transactions should be reported
- Learn what needs to be reported
- Learn where reports should be sent