What Council Directive (EU) 2018/822 (DAC6) - Mandatory Disclosure of Cross-Border Tax Arrangements: Hallmarks A-E, Intermediary and Taxpayer Reporting, 30-Day Reporting Deadline, Automatic Exchange Between EU Member States and 50% EBIT Threshold for Hallmark E Transfer Pricing Arrangements requires
Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) amends Directive 2011/16/EU to require mandatory disclosure to national tax authorities of potentially aggressive cross-border tax arrangements; primary reporting obligation falls on intermediaries (advisors, promoters, banks, accountants, lawyers) who must report within 30 days of the arrangement being made available, implemented, or being ready for implementation; where professional privilege applies or no intermediary is in scope, the reporting obligation shifts to the relevant taxpayer; reportable arrangements are identified by Hallmarks A through E, some of which require a main benefit test (MBT) - that obtaining a tax advantage is the main benefit or one of the main benefits; automatic exchange of information between all EU Member States occurs through the Common Communication Network within 30 days of the filing deadline; EU member states were required to transpose DAC6 by 31 December 2019 with reporting applicable from 1 July 2020.
Pillar: Tax & Transfer Pricing · Authority: Council of the European Union · Version: 1.0.1 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32018L0822
SHA-256 integrity: 4d44dc034ee26e2146656e66a5974eb55912308345a278a5c31d508f9247f986
Primary Citations — 7 traced to source
- {"citation":"Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements - primary source amending Article 8ab and inserting Annex IV (Hallmarks A-E)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32018L0822","year":2018}
- {"citation":"Directive 2011/16/EU as amended, Article 3(18) - Definition of 'reportable cross-border arrangement': involves EU member state and another jurisdiction; meets cross-border condition (multi-resident participants, permanent establishments, activities, or CRS/beneficial ownership impact)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32018L0822","year":2018}
+ 5 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
Access
- Discovery (free): /api/v1/nodes/eu-dac6-mandatory-disclosure-2018-822.json — 6-field metadata
- Vault (full node): /api/v1/vault/nodes/eu-dac6-mandatory-disclosure-2018-822.json — full 13-key payload, $0.01 USDC (L402/Skyfire/Direct Base)
- Canonical URL: https://bidda.com/intelligence/eu-dac6-mandatory-disclosure-2018-822
- Back to registry: Browse all 10,090 compliance nodes