New and Unique: DAC6 Compliance Tables

January 17, 2022 2 minute read

These new tables provide comprehensive guidance on the DAC6 rules for reporting potentially aggressive cross-border tax planning arrangements and highlight the deviations in the implementation of those rules across EU Member States.




These new tables provide comprehensive guidance on the DAC6 rules for reporting potentially aggressive cross-border tax planning arrangements and highlight the deviations in the implementation of those rules across EU Member States.

The DAC6 Compliance Tables equip tax practitioners to overcome the complexity of non-uniform implementation by EU Member States with the help of the following crucial details:

  • Definitions of notable terminology, including “arrangement”, “hallmark”, “main benefit test” and “tax advantage”
  • Key insights on each of the DAC6’s hallmarks, with a focus on how these hallmarks have been interpreted per country
  • Where available, a collection of the blacklisted and whitelisted arrangements per hallmark (by way of examples)
  • Reporting obligations and guidelines
  • Detailed information on penalties for non-compliance per country

The DAC6 Compliance Tables are available in the Tables collection on the IBFD Tax Research Platform.

Are you interested in discovering this collection? Please contact Sales at sales@ibfd.org for more details or a free demo