On 25 June 2018, the sixth amendment to Directive 2011/16/EU (DAC 6) came into force. It requires intermediaries and others to report information about certain cross-border arrangements, which will then be shared where relevant between the EU member states. The directive applies to reportable arrangements where the first step takes place on or after 25 June 2018; however, the first reporting does not have to happen until August 2020.