The mandatory disclosure regime DAC 6 

This course is part of a 4-Module training program, providing participants with a 360 degree overview of the new tax environment in which Alternative Investments have to navigate.  Please follow the link to the full program: Alternative investments in the post-BEPS era - Training program

This training will be of significant importance for independent directors that need to have a clear understanding of the mandatory disclosure regime (“MDR”) of potentially aggressive tax planning schemes in the EU (covering cross-border arrangements since June 2018), how to determine reportable cross-border arrangements in practice and how taxpayers (and intermediaries) should prepare for the new reporting obligations.

The main features of the program are:

• Overview of the new MDR (DAC 6)
• Analysis of the hallmarks of reportable cross-border arrangements
• The crucial importance of the main benefit test (MBT) to filter our irrelevant reporting
• How to manage reporting obligations in practice
• The implementation of DAC 6 accross Europe: A Snapshot
• Practical case studies