The Directive (EU) 2018/822 represents the 6th modification of DAC, and for this purpose it is called DAC6. DAC6 reflects new initiatives in the field of tax transparency at the level of the EU,
through the introduction of an early warning mechanism for tax avoidance schemes.
Please find here a presentation about the Directive on Administrative Cooperation (DAC).
The deadline for submission is 31/01/2022 if the company needs to report such transactions.