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DAC6 is the EU Directive that covers cross-border arrangements.


DAC6 is the EU Directive that covers cross-border arrangements. It came into effect on 25 June 2018 with the aim of discouraging aggressive tax planning and promoting greater transparency. DAC6 doesn’t focus solely on transactions motivated by tax planning, but on all transactions that might influence taxation and that are not necessarily related to tax planning. In this course, you’ll learn all about the scope of DAC6, what kinds of transactions or dealings must be reported, and what you as a company or individual need to do to comply with its requirements.  

Expected Learning Outcomes for AGRC’s KYC and CDD Certificate

Once you complete this course, you should be able to do the following:

• Understand what DAC6 implies and when it must be complied with.
• Identify the cross-border arrangements that need to be reported.
• Know when and how the Main Benefit Test (MBT) applies.
• Identify how the different hallmarks apply to different situations.
• Assess your reporting obligations under a specific scenario.
• Know what information to disclose to comply with DAC6, and how and when to disclose it.

Training Duration

This course may take up to 2 hours to be completed. However, actual study time differs as each learner uses their own training pace.

Training Method

The course is offered fully online using a self-paced approach. The learning units consist of reading material. Learners may start, stop, and resume their training at any time.

At the end of each session, participants take a Quiz to complete their learning unit and earn a Certificate of Completion upon completion of all units.

Registration and Access

To register to this course, click on the Get this course button to pay online and receive your access instantly. If you are purchasing this course on behalf of others, please be advised that you will need to create or use their personal profile before finalising your payment.

If you wish to receive an invoice instead of paying online, please contact us at info@lgca.uk. .
Access to the course is valid for 365 days.

This programme has been developed by the London Governance and Compliance Academy (LGCA), a UK-recognised training institution.

The syllabus is verified by external subject matter experts and can be accredited by regulators and other bodies for 2 CPD Units that approve education in financial regulation, such as the FCA. The course may be also approved for CPD Units by institutions that approve general financial training, such as the CISI.

Eligibility criteria and CPD Units are verified directly by your association, regulator, or other bodies which you hold membership.

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