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The implementation of the EU’s ‘DAC 6’ Directive between different EU Member States differs in a number of key aspects, These include the operation of legal and professional privilege, the application of the tax main benefit test, inclusion of domestic transactions and additional taxes in scope, as well as the level and type of penalties awarded. 

These differences are compounded by differing interpretations of the basic DAC 6 provisions between Member States. 

In our article we explore these differences in further detail to provide an overview of how these differences will practically impact the disclosure report and how taxpayers and intermediaries alike can ensure they meet their DAC 6 reporting requirements. 

If you have any questions about EU MDR please get in touch with Rob Gooding, David Hammal or Sharan Hayer.