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DAC6 (e-learning)

1,5 hour(s)

Objectives

DAC6 is currently the hot topic in tax that will impact very shortly the professionals of the financial sector and their clients.

In a tax environment becoming more and more transparent, the DAC6 regulation introduces the mandatory exchange of information for reportable cross-border arrangements within the EU.

This regulation requires from intermediaries such as banks, asset managers, life insurance companies, advisors to ensure appropriate process and procedures to identify the potential reportable cross-border arrangements.

In this respect, various hallmarks have been elaborated to assist the intermediaries with the analysis of the potential arrangements falling within the scope of DAC6. Some of the hallmarks should be corroborated with a main benefit test with respect to the tax advantage of the agreement.

Depending on its DAC6 qualification (Promoters, Service Providers, Taxpayers) and the other actors involved in the arrangement structures, the concerned market players may have reporting obligations regarding preexisting and new arrangements.

The e-learning solution will cover the above technical and operational DAC6 elements supported by real-life examples and closed by a final quiz, to provide the participants with the must-have insight to understand and anticipate the DAC6 regulation.

Content

By the end of the course, participants will be able to:

  • Understand the key principles of DAC6.
  • Explain the purpose and the mechanism of the DAC6 rules and their general impacts.
  • Identify the role and the related obligations of their organization on the DAC6 scene.
  • Define and identify a reportable cross-border arrangement under DAC6.
  • Detect and escalate potential hallmarks in their daily business.
  • List the main elements to be reported and the associated timeline.
  • Understand how to ensure a suitable compliance framework.
Teaching methods

This e-learning will include practical examples on operational challenges faced by Banks, funds and Life Insurance Companies in Luxembourg.

Points covered
  • Context & introduction
  • Concerned market players
  • Scope of reportable cross-border arrangements
  • Hallmarks
  • Reporting obligations
  • Luxembourg implementation
  • Final quiz

Target group

Who is the course aimed at?

  • Private Banks
  • Custodian Banks
  • Asset Management Structures
  • Life Insurance Companies

The e-elearning has been designed for employees that are confronted to operational impacts related to DAC6 obligations in their day to day activities.

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Responsibility for the content of this training description lies solely with its author, the training provider PwC's Academy.

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