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

DAC 6

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