DAC6: reportable cross-border arrangements

DAC6 (Directive (EU) 2018/822 amending the 'Administrative Assistance Directive') is part of the mandatory automatic exchange of information in the field of taxation. DAC6 obliges tax authorities within the EU Member States (MS) to collect information on reportable cross-border arrangements and to exchange the information between Member States. DAC6 aims to enhance transparency and make it less alluring to design, market and implement harmful tax structures with the aim of restraining aggressive tax planning. The background, main objectives and the concepts related to the reportable arrangements are reviewed. The procedural aspects and the differences in national implementation are discussed especially from the point of view of the minimum standard nature of DAC6. The interaction between DAC6 and fundamental rights, especially the right against self-incrimination, is reviewed including the latest CJEU rulings. Conclusions are reached, e.g., on how to measure whether the aims of DAC6 have been reached.