On 25 May 2018, the Economic and Financial Affairs Council formally adopted the council directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (RCBAs) in order to disclose potentially aggressive tax planning arrangements (also commonly referred to as DAC6), which was published in the Official Journal of the European Union (OJ) on 5 June 2018. DAC6 entered into force on the twentieth day following the date of its publication in the OJ, which was on 25 June 2018.