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


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


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

Luxembourg tax authorities - Clarifications on the implementation of the law of March 25, 2020 on reportable cross-border arrangements (French and German), dated February 12, 2021