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Administrative Cooperation Directive 6 (DAC6)

Verwijderen Favoriet Opslaan

On 25 May 2018, the Council of the European Union formally adopted a directive amending Directive 2011/16/EU on the automatic and mandatory exchange of information on taxation concerning cross-border transactions that must be declared. This Directive has been referred to as ‘Administrative Cooperation Directive 6’ or ‘DAC6’.

In a nutshell, the DAC6 obliges ‘intermediaries’ (i.e. taxpayers) to identify certain transactions with potentially aggressive tax planning. This obligation also concerns mechanisms to circumvent the CRS and non-transparent constructions intended to conceal the actual beneficiaries.

The concept of ‘intermediary’ is widely interpreted. Moreover, the Directive defines the envisaged operations with a series of ‘features’ which are considered as signs of possible tax evasion or unfair tax practices.

The information will be shared between the Member States by means of a centralised database.

Directive DAC6 enters into force 20 days after its publication in the Official Journal of the EU. The Member States must transpose them into their national law by 31 December 2019 at the latest. The cross-border transactions to be declared, the first step of which has already been carried out between the date of entry into force and the date of application (1 July 2020), will have to be declared by 31 August 2020 at the latest.

The objective of this training course is to:

Niveau Advanced
Type opleiding Klassikaal

Totale prijs *
Leden: € 300
Niet-leden: € 330
Partner BZB: € 300
Incompany: op maat, prijzen op aanvraag

* Heeft u recht op subsidies?
* Prijs: prestatie in het kader van permanente beroepsopleiding, vrijgesteld van BTW

Punten

  • Compliance: 3 p/u

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Doelgroep

The training course can be taken by various target groups that are active in such functions as the following:

Vereiste voorkennis

Advanced: offers practice-based applications to complement the theoretical knowledge already acquired through the ‘basic level’ courses (in-depth learning).

Programma

Content

  1. History of the DAC
  2. DAC6: context and objectives
  3. Basic concepts: cross-border transactions, intermediaries and characteristics
  4. The operation of the exchange of information
  5. Questions for the financial sector and applications
  6. Time limits and actions to be taken

Practical information

Duration: A half day training

Time: 9AM-12.30PM (3 training hours)

Location: Febelfin Academy, Rue d’Arlon/Aarlenstraat 80, 1040 Brussels

Additional information: This training course will be given in English

Methodologie

Form: Classroom

During our training courses, we offer a combination of theory and practical exercises. The cases, examples and exercises are taken from everyday situations or are contributed by you and then solved under the guidance of the trainer.

Training material:

Docenten

Stéphane Martin
Bookkeeping & reporting