The Conflicts Embedded in DAC6

The increasing international push for tax transparency, promoted by both the OECD and the European Union, while undoubtedly beneficial in combating aggressive tax planning, may nevertheless come into conflict with the protection of fundamental rights. This article analyses the interaction between the obligations in the Directive on Administrative Cooperation (2018/822) (DAC6) regarding the disclosure of certain potentially tax-avoidant cross-border arrangements and the principle of professional secrecy, as well as the practical and legal challenges that have arisen in the tax field since its implementation.