The sixth version of DAC 6 introduces a new requirement for information to be shared about certain cross-border tax arrangements. The first reports are due next summer and apply to arrangements started anytime from 25 June 2018.

The directive was recently amended by EU Council Directive 2018/822 and as the sixth iteration of the rules, it is known as DAC 6.

Under DAC 6, member states are required to obtain and exchange information with other member states about certain cross-border tax arrangements. It is not clear from the recent consultation on the draft rules whether DAC 6 will be adopted in the UK after Brexit.