Led by:
Sophie Richard
Counsel
The DAC 6 Law implements the fifth amendment to the EU Directive on Administrative Cooperation (DAC) into Luxembourg domestic law. It was inspired by the OECD-BEPS Action 12 report on mandatory disclosure rules.
DAC 6 concerns the mandatory automatic exchange of information relating to reportable cross-border arrangements.
It involves the disclosure of “potentially aggressive tax planning arrangements” to the tax authorities of an EU Member State, followed by the automatic exchange of this information between the tax authorities of Member States.
Under the DAC 6 Law, Luxembourg intermediaries and, in some cases, taxpayers are required to disclose certain information about reportable cross-border arrangements to the Luxembourg tax authorities within specific timeframes.
- Understand the background and purpose of DAC 6 legislation
- Identify persons subject to reporting or notification obligations, and reportable cross-border arrangements under DAC 6 Law
- Recognise the reporting obligations and timelines specified in DAC 6 Law
- Evaluate the potential implications and penalties for non-compliance with DAC 6 Law
- Apply knowledge of DAC 6 Law requirements to real-life scenarios or case studies
The course is divided into the following key sections :
- Introduction
- Concepts of intermediary and taxpayer
- What is a reportable cross-border arrangement?
- Reporting obligations and procedures
- Practical cases
- Final assessment
Our fully digital learning programme features:
- Advanced interactivity: includes activities and scenarios
- Flexibility: learn at your own space and time
- Modernity: light course design
- Final Assessment: summary of essential knowledge
- 1 hour
Employees and executives, legal officers, corporate lawyers who would like to familiarise themselves with DAC 6 Law
