Council Directive (EU) 2018/822 amending Directive 2011/16/EU (“DAC6”) impacts 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.
We deploy our e-learning solution as from 10 individual licences.
Duration: +/- 1.5 h
By the end of the course, participants will be able to :
This e-learning will include practical examples on operational challenges faced by Banks, funds and Life Insurance Companies in Luxembourg.
The e-elearning has been designed for employees that are confronted to operational impacts related to DAC6 obligations in their day to day activities.
This e-learning has been designed with the support of Murielle Filipucci, Partner.
Murielle Filipucci is a Partner in the PwC Luxembourg’s tax practice, acting as Banking Tax Leader. With more than 23 years of experience with PwC in International Taxation, she is acting today as Banking Tax Leader. She heads a team of 60 professionals specialized in tax consulting and compliance services for the FS industry including banks, insurance companies, professionals of the financial sector and asset managers.
Murielle also leads the PwC task force focusing on client challenges resulting from the automatic exchange of information. She has set up the PwC Professional of the Financial Sector Tax Information Reporting Sàrl dedicated to tax information reporting solutions where she is an executive member of the Board.
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