DAC6 (mandatory disclosure of cross-border arrangements)

Roles that need it

• Tax Associate
• Legal Counsel
• Compliance Officer
• Family Office Analyst

Skills it belongs to

• Corporate taxation
• Legal research and regulatory interpretation

Related concepts

• CRS (Common Reporting Standard)The Common Reporting Standard is the OECD standard under which financial institutions identify the tax residence of account holders and report their account balances and income to local tax authorities, which exchange the data each year. The EU applies it through DAC2.
• DAC8 (crypto-asset tax reporting)DAC8 extends the EU Directive on Administrative Cooperation to crypto-assets: crypto-asset service providers must collect user tax data and report transactions from 1 January 2026, in line with the OECD Crypto-Asset Reporting Framework. It also widens CRS reporting to e-money products.
• Transfer pricingTransfer pricing sets the prices of transactions between entities of the same group, such as services, loans, guarantees and intangibles. Tax rules require the arm's length principle: prices independent parties would agree. OECD guidelines set methods and documentation (master file and local file).

Sources

• Council Directive (EU) 2018/822 (DAC6), EUR-Lex (external site) accessed 31 Oct 2026
• Council Directive 2011/16/EU on administrative cooperation in taxation, EUR-Lex (external site) accessed 31 Oct 2026

Updated 31 Oct 2026.