On 4 May 2022, the Luxembourg Administration of Direct Taxes published a new Frequently Asked Questions (FAQ) on Reportable Cross-Border Arrangements. The FAQ covers several areas, including: General information on the taxes and persons covered by the requirements, as well as the impact of Brexit; Arrangements that must be declared; Issues related to intermediaries; Declaration and notification obligations; Disclosures with income tax returns; Main benefits test and hallmarks; and Information to be transmitted and the methods of transmission, including corrections. Click the following link for the Administration's guidance page on DAC6, which includes the FAQ and other documentation on DAC6...