DAC6 Assessment

1. Has the taxpayer or another participant in the arrangement undertaken to comply with a condition of confidentiality which may require them not to disclose how the arrangement could secure a tax advantage vis-a-vis other intermediaries or the tax authorities?

Is the main benefit gaining a tax advantage?

2. Is the remuneration of an Intermediary on the arrangement fixed by reference to the amount of the tax advantage derived or whether a tax advantage is actually derived?

Is the main benefit gaining a tax advantage?

3. Does the arrangement have substantially standardized documentation and/or structure and is it available to clients without a need to be substantially customized for Implementation?

Is the main benefit gaining a tax advantage?

1. Does the participant in the arrangement take contrived steps which consist in acquiring a loss­ making company, discontinuing the main activity of such company and using its losses in order to reduce its tax liability, including through a including through a transfer of those losses to another jurisdiction or by acceleration of the use of such losses?

Is the main benefit gaining a tax advantage?

2. Does the arrangement have the effect of conversion of income into capital, gift or other categories of revenue which are taxed at a lower level or tax exempt?

Is the main benefit gaining a tax advantage?

3. Does the arrangement include circular transactions resulting in the round-tripping through involving interposed entities without other primary commercial function or transactions that offset or cancel each other or that have other similar features?

Is the main benefit gaining a tax advantage?

1. Does the cross-border arrangement Involve deductible cross-border payments to associated enterprises tax resident in a jurisdiction that does not impose any corporate tax or imposes corporate tax at a rate of zero or almost zero?

Is the main benefit gaining a tax advantage?

2. Does the cross-border arrangement involve deductible cross-border payments to an associated enterprises subject (when received) to a full tax exemption?

Is the main benefit gaining a tax advantage?

3. Does the arrangement include any deductible cross-border payments to associated enterprises subject (when received) to a presential tax regime?

Is the main benefit gaining a tax advantage?

1. Does the cross-border arrangement involve deductible cross-border payments made to an associated enterprise which is not a tax resident anywhere or is resident in a black listed country?

2. Are deductions for the same depreciation on an asset claimed in more than one jurisdiction?

3. Is relief from double taxation in respect of the same item of income or capital claimed in more than one jurisdiction?

4. Does the arrangement include transfers of assets and is there a material difference in the amount being treated as payable in consideration of the assets in those jurisdictions involved?

1. Arrangement which may have the effect of undermining the CRS obligation?

2. Arrangement involving a non-transparent legal or beneficial ownership chain using structures that:

• Do not carry on a substantive economic activity supported by adequate staff/equipment/assets/premises;
• is incorporated, managed, resident, controlled or established in a different jurisdiction than that of the beneficial owners;
• the beneficial owners of such structures are made unidentifiable

1. Does the arranging involve the use of unilateral safe harbour rules?

2. Does the arrangement involve the transfer of hard-to value intangibles?

3. Does the arrangement involve an intra-group cross-border transfer of functions and/ex risks and/or assets, where the projected annual earnings before interest and taxes (EBIT) of the transferor or transferors during the three-year period after the transfer, are less than 50% of the projected annual EBIT of such transferor or transferors, if the transfer had not been made?