This article first appeared in International Tax Review. DAC6, which has introduced reporting obligations for certain cross-border tax arrangements, may very well be the most unpopular piece of tax legislation in the EU. Its broad scope and lack of guidance created a lot of headaches when the rules were first introduced in 2018. As DAC6 has been around for several years now, we reflect on ten lessons learned, which range from practical insights to best practices in the context of real estate funds.
