A collection of links relating
to the Anti Tax Avoidance Directive (ATAD)
and to the Mandatory Disclosure Regime (DAC 6)

ATAD

Council of the European Union - Consolidated version of the Anti-Tax Avoidance Directive (ATAD) with the amendments of the ATAD II directive of 29 May 2017 concerning hybrid mismatches with third countries

European Commission - Draft Council Directive (ATAD III) laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU

DAC 6

Federal Ministry of Finance on Guidance regarding DAC 6, March 29, 2021

Annex to Federal Ministry of Finance on Guidance regarding DAC 6, March 29, 2021 (1. April 2021)

Luxembourg tax authorities - Frequently asked questions (FAQ) on the implementation of the law of March 25, 2020 on reportable cross-border arrangements (French and German), dated May 4, 2022