1920CCG06 Understanding the implications of the EU Directive on Administrative Cooperation (DAC6) for intermediaries

1. This research aims to explore the potential impact of new UK regulations, which will implement an amendment to the EU Directive on Administrative Cooperation (known as 'DAC6'). The regulations will require taxpayers and intermediaries to report certain cross-border tax arrangements to HMRC. The quantitative and qualitative research will explore the profile of intermediaries involved in cross-border arrangements, the awareness of the new regulations and the possible impacts, in order to inform the implementation of the regulations in the UK.