Cross-Border Arrangement Reporting Determination

Deterministic domain determination for reportable cross-border arrangements under Directive (EU) 2018/822.

Council Directive (EU) 2018/822 · DAC6 · Engine v1.0.0

// Sub-Gates

The domain determination sequence.

01 · Cross-Border Nexus

Determination of whether a cross-border arrangement falls within the modelled DAC6 scope.
02 · Hallmark Detection

Determination of the relevant hallmark domain.
03 · Intermediary Condition

Review of the modelled intermediary / reporting constellation.
04 · Reporting Deadline

Temporal determination of the relevant reporting deadline.
05 · Waiver / Reporting Allocation

Representation of the respective modelled reporting or waiver state.

A HALLMARK IS NOT ITSELF AN EXECUTION PROHIBITION.

DAC6 is a reporting domain. Domain severity and execution authority remain separate.