DAC 6 Analysis

DAC 6 refers to the European Council Directive (EU) 2018/822 of 25 May 2018 on
the automatic exchange of information on reportable cross-border arrangements.

Its purpose is to disclose potentially aggressive cross-border tax arrangements
containing specific characteristics known as hallmarks.

AIQUNITED performs an analysis for its clients to determine whether a cross-border structure is reportable and submits the necessary reports to the Luxembourg and German tax authorities, where applicable.