DAC6 & OECD Mandatory Disclosure Rules
Reporting of cross-border arrangements bearing hallmarks, and CRS avoidance arrangements.
- Issued by
- European Union / OECD
- Applies in
- European Union, Global standards
- Edition
- Current, as published
- Area
- Tax transparency & substance
What an assessor reads first.
The headline requirements in Amoreg’s catalogue, in the issuer’s own numbering where it has one. They are where a review starts, not a transcription of the text.
- HMHallmark analysis of arrangementsAssessment
- INTIntermediary or taxpayer reporting within 30 daysReporting
- RECRecords of analysis and reporting decisionsRecords
How Amoreg keeps you on it.
Enable the DAC6 & OECD Mandatory Disclosure Rules and add European Union / OECD’s pages as a monitor of your own. Every publication it records keeps its source, stage and date.
Inspector reads your policies against these 3 requirements every week and opens a finding wherever one falls short, citing the rule and drafting the fix. A person decides what is applied.
Each week
- Read European Union / OECD’s pages
- Check the library against 3 requirements
- Open findings with drafted fixes
- Wait for a person to decide
Policy does not yet set out: hallmark analysis of arrangements
- Rule
- DAC6 & OECD Mandatory Disclosure Rules, HM
- Area
- Assessment
- Proposed by
- Inspector
- Decided by
- A named person, once reviewed
The same ground, elsewhere.
- Economic Substance (Crown Dependencies & Overseas Territories)Substance requirements for relevant activities under the EU Code of Conduct Group commitments.Crown Dependencies & Overseas Territories · 4 controls
- IRS Broker Information Reporting & Cost BasisBroker gross-proceeds and cost-basis reporting, transfer statements, wash-sale adjustments and backup withholding for custodians and broker-dealers.United States · 8 controls
Also in European Union
- FATF RecommendationsThe 40 Recommendations — the international standard every national AML/CFT/CPF regime is measured against.Global · 8 controls
- Wolfsberg Group StandardsIndustry standards for correspondent banking, the CBDDQ/FCCQ questionnaires and effectiveness-based AML programmes.Global · 4 controls
- EU Anti-Money Laundering Directives (4AMLD–6AMLD)The directive-based regime transposed into member state law, until the single rulebook applies.European Union · 6 controls
- EU AML Regulation (single rulebook)Directly applicable AML/CFT rules for obliged entities across the Union, supervised by AMLA (operational since July 2025).European Union · 8 controls
- ISO 37001 — Anti-bribery management systemsRequirements for establishing, implementing and improving an anti-bribery management system.Global · 6 controls
- ISO 37301 — Compliance management systemsThe certifiable standard for a compliance management system across all obligations.Global · 6 controls
Questions
Does Amoreg watch for changes to the DAC6 & OECD Mandatory Disclosure Rules?
Enable it and add the issuer’s pages as a monitor of your own. Every publication the Monitor records keeps its source, stage and date.
Can Amoreg check our policies against the DAC6 & OECD Mandatory Disclosure Rules?
Yes. Inspector reads your library against its requirements every week and opens a finding, with the rule it cites and a proposed fix, wherever a policy falls short. A person decides what is applied.
Which edition does Amoreg use?
The current edition as published by the issuer, last verified in August 2026; the Monitor records new publications as they appear.