Research and analysis

DAC6: Disclosure of cross-border arrangements research

Research to better understand the intermediary population involved in cross-border tax arrangements and the potential impact of the new ‘DAC6’ regulations.

• From: HM Revenue & Customs
• Published: 25 August 2020

Documents

DAC6: Disclosure of cross-border arrangements

Ref: HMRC Research Report 592

PDF, 922 KB, 78 pages

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Details

This research sought to understand more about UK Intermediaries’ involvement in cross-border tax arrangements. New regulations will require intermediaries to report certain details of cross border tax arrangements to the tax authorities and this research explored the possible impact of those regulations.

This research was carried out by IFF Research between July and September 2019. It was comprised of a phone survey of 798 accountants, tax advisors, lawyers, wealth managers and banks, followed by 33 face to face depth interviews.

Published 25 August 2020