DAC6 Hallmark Screener — calculation — Jurical
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DAC6 Hallmark Screener
DAC6 Hallmark Screener
€ 49 / calculation
v1.0.0
Step 1
Cross-border arrangement?
Yes
No
Uncertain
▾
At least one EU member state involved?
Yes
No
Uncertain
▾
Step 2
A1 – Confidentiality clause
Yes
No
Uncertain
▾
A2 – Contingent fee
Yes
No
Uncertain
▾
A3 – Standardised documentation
Yes
No
Uncertain
▾
B1 – Loss-making company
Yes
No
Uncertain
▾
B2 – Income conversion
Yes
No
Uncertain
▾
B3 – Circular transactions
Yes
No
Uncertain
▾
C1 – Deductible cross-border payment
Yes
No
Uncertain
▾
C2 – Double depreciation
Yes
No
Uncertain
▾
C3 – Double relief from double taxation
Yes
No
Uncertain
▾
C4 – Valuation differences on transfer
Yes
No
Uncertain
▾
Main benefit test: is a tax advantage the main benefit?
Yes
No — commercial reasons predominate
Uncertain
▾
Step 3
D1 – Undermining reporting obligations (CRS)
Yes
No
Uncertain
▾
D2 – Obscuring beneficial ownership
Yes
No
Uncertain
▾
E1 – Unilateral safe harbour rules
Yes
No
Uncertain
▾
E2 – Transfer of hard-to-value intangibles
Yes
No
Uncertain
▾
E3 – Cross-border transfer of functions/risks/assets
Yes
No
Uncertain
▾
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