DAC6 fact sheet
DAC6 is the sixth EU Directive on administrative cooperation which aims for more transparency and fairness in tax by targeting aggressive tax arrangements, even if they are legal.
The DAC6/EU Mandatory Disclosure Rules (EUMDR) relate to “reportable cross border arrangements” in the UK and in EU member states, which must be disclosed to HMRC and impact relevant:
- Intermediaries acting as a “promoter”
- Intermediaries acting purely as an “adviser” or “service provider”
Read our fact sheet to find out more about DAC6. For further information or advice on international matters, get in touch with Andrew Neuman on 01293 227670.