Executive summaryOn 14 January 2020, the Luxembourg State Council, a constitutional institution mandatorily called on to issue an opinion on all government and parliament draft laws and regulations, published its views on the draft law (Draft Law)1 implementing the European Union (EU) Directive on the mandatory disclosure and exchange of information on cross-border tax arrangements (DAC6 or the Directive). Under DAC6, intermediaries (including tax consultants, banks and lawyers that have a defined EU nexus) and in some situations, taxpayers, are required to report certain cross-border arrangements (reportable arrangements) to the relevant EU member state tax authority.The State Council’s opinion contains...