Training Objectives

By the end of the programme, participants will:

• Comprehend the scope and intent of the DAC6 EU Directive
• Understand the roles and responsibilities of intermediaries under DAC6
• Apply due diligence procedures to assess reportability
• Identify and interpret the DAC6 Hallmarks (Categories A–E)
• Determine when a cross-border arrangement qualifies as reportable
• Gain hands-on insight into the preparation of DAC6 XML reports
• Review and analyse real-life DAC6 reporting examples
• Understand reporting timelines and penalties for non-compliance.

Training Outline

Overview of the DAC6 EU Directive

• Purpose and scope
• Key definitions and regulatory context

Reporting Obligations and Intermediaries

• Definition of intermediaries and relevant taxpayers
• Who must report and when

Due Diligence Requirements

• Assessment of arrangements
• Record-keeping obligations

Cross-Border Arrangements

• Criteria for reportability
• Indicators of cross-border relevance

DAC6 Hallmarks

• Categories A to E explained
• Practical interpretation of each hallmark

XML Report Preparation

• Format, structure, and common pitfalls
• Demonstration of XML creation tools

Case Studies and Practical Examples

• Real-world reporting scenarios
• Lessons learned and discussion

Who Should Attend

• Employees and executives of financial and non – financial institutions
• Accountants
• Internal Auditors
• Tax Professionals
• Regulatory compliance officers and professionals
• Senior Managers
• Directors

Training Style

The programme is designed to deliver high-level knowledge and insights into the DAC6 EU directive. The training style is both training-focused, involving a combination of presentation and real-live examples, as well as learner-focused, where participants are encouraged to raise questions, seek clarifications and share their opinions from their different perspectives and engage in an exchange of views and personal professional experiences.

CPD Recognition

This programme may be approved for up to 3 CPD units in Accounting and Auditing. Eligibility criteria and CPD Units are verified directly by your association, regulator or other bodies which you hold membership.

In-house Training

For groups within the same organisation, this course may be customized to meet any specific needs and delivered in-house.