Work through the fifteen DAC6 hallmarks with yes, no or uncertain, answer the main benefit test once, and get an unambiguous outcome: reportable, further investigation required, or not reportable — with a reasoned finding for every hallmark hit, and a report recording which answers led to which verdict.
DAC6 requires intermediaries and taxpayers to report cross-border arrangements bearing certain hallmarks. The difficulty rarely lies in whether a hallmark is present, but in how they interact: nine of the fifteen hallmarks count only if the main benefit test is met, the other six count regardless. A single uncertain answer turns “not reportable” into “further investigation required”.
This screener applies those rules in exactly one way, and records which answers produced which findings. That makes the outcome transferable within the firm and reviewable afterwards — especially when you conclude that no report is required, since that is the conclusion you may later have to explain.