DAC 6 in practice: The tax authorities are asking – and exactly

The EU Directive 2018/822 regarding reportable cross-border arrangements, DAC 6 for short, has been in force for more than two years and has been implemented in the national legislation of most EU countries. The directive contains reporting obligations regarding cross-border tax arrangements within a period of 30 days. In the meantime, companies have gained experience and a certain routine in reporting such cross-border tax arrangements.