DAC6 Compare Tool
Up to date with DAC6
Ensure your compliance with DAC6
DAC6 holds significant challenges for intermediaries and taxpayers as they will need to report on certain cross-border tax arrangements. Since due diligence and reporting requirements are governed by local legislation, substantial differences in the requirements and their interpretation across EU Member States exist. Failure to comply could mean consequential sanctions and reputational risks for businesses. With PwC's DAC6 Compare Tool you are prepared for keeping track.
Benefits
28
jurisdictions covered
The tool covers over 28 jurisdictions.
1000+
comparable criteria
The content is comparable from country to country across more than 1000 criteria.
6 years
of continuous operation
The DAC6 Compare Tool has been in operation since 2019 with regular updates.
How does the tool work?
After selecting the countries you would like to compare, the tool provides four different reports.
01
Country Overview
The Country Overview report provides a quick summary of local regulations as well as the status of implementation.
02
Is an arrangement reportable?
In Is an arrangement reportable? all the hallmarks are discussed that define whether an arrangement qualifies as reportable.
03
Who, when and how?
Once an arrangement has been identified as reportable the Who, when and how? section discusses reporting obligations, definitions of intermediaries and relevant taxpayers as well as penalty regimes.
04
Hallmarks beyond the scope of DAC6
Finally, in the Hallmarks beyond the scope of DAC6 report countries where local requirements go beyond those of DAC6 are covered.
