Cross-border transactions may involve business with multinational companies, but also SMEs and individuals. Examples include financing for business assets, a company takeover, the purchase of real estate, planning advice to a wealthy individual, a loan to a family member, avoiding inheritance and gift tax, and so on. These too could just happen to trigger a reporting requirement for you or your employer under DAC6.

After this training you are able to:
• Explain what DAC6 is and why it was introduced
• Recognize the DAC6 hallmarks
• Define tax integrity
• Explain the methodology of the HQ TIR as it relates to DAC6
• Determine if a structure or transaction is in scope of the HQ TIR