The 6th Directive on Administrative Cooperation (DAC6) on cross-border reportable arrangements

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 involve aggressive tax planning at an earlier stage than when normal domestic tax reporting occurs.

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