McDermott Will & Emery’s (MWE) informative article presents basic reporting attributes for DAC6 reporting that may be a good reference tool in understanding this reporting quagmire, which seems to get deeper as more countries publish their rules and ordinary transactions are surfaced for inclusion to avoid penalties.
https://www.mwe.com/insights/top-10-things-you-need-to-know-about-dac6/
Strategizing Multinational Tax Risks 
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