Module 4: Arrangements reportable under DAC6

M4 - Arrangements reportable under DAC6: By the end of this module, you will be able to: describe some common cross-border business arrangements, in both the corporate and financial services sectors; andidentify some of the hallmarks that may be triggered by such arrangements (we are not covering the application of the Main Benefit Test in the examples – this will be explored in the module called DAC6 reporting mechanism).