On 24 June 2026, the European Commission published a proposal to recast the Directive on administrative cooperation in taxation, also called DAC. The initiative seeks to consolidate DAC1 – DAC9 into a single framework and introduce simplification measures to reduce administrative burdens while maintaining tax transparency.
While the DAC framework has significantly expanded since 2011, it has also led to increased complexity, overlaps, and high compliance costs. The recast proposal aims to address these issues, with a particular focus on recalibrating DAC6 to improve proportionality and better target relevant information.
We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
