- NY Credits : 1.0
- TX Credits : 1.0
- IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 1.0
This course provides the rules and definitions of the EU mandatory disclosure rules known as DAC 6, the sixth version of the EU Directive on administrative cooperation, which aims to provide EU member states' taxing authorities with additional information to close perceived loopholes in tax legislation and harmful tax practices. DAC 6 applies to reportable cross-border tax arrangements and was presented to EU member states on May 25, 2018. The course topics include DAC 6 rules, compliance, UK DOTAS Regime, and individual country responses. This course is most beneficial to professionals new to international taxation who may be at the staff or entry-level in an organization but also for a seasoned professional with limited exposure to this topic.
Included with subscription(s):
Upon successful completion of this course, the user should be able to:
identify reportable cross-border arrangements, and
recognize generic and specific hallmarks.