Abstract
This chapter describes the European Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU more commonly known as DAC6. DAC6 is intended to catch those cross-border arrangements that could be used to evade CRS. DAC6 defines the hallmarks of a cross-border arrangement that might represent evasion and thus be reportable. DAC6 also defines those parties who must report such arrangements if they become aware of them. This chapter describes the hallmarks and the procedures that firms and practitioners must be aware of to avoid liability and risk.
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© 2023 The Author(s), under exclusive license to Springer Nature Switzerland AG
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McGill, R.K. (2023). DAC6. In: Cross-Border Investment Withholding Tax. Finance and Capital Markets Series. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-031-32785-8_18
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DOI: https://doi.org/10.1007/978-3-031-32785-8_18
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Publisher Name: Palgrave Macmillan, Cham
Print ISBN: 978-3-031-32784-1
Online ISBN: 978-3-031-32785-8
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