Belgium’s Tax Authority publishes MDR FAQs

Executive summary

The Belgian Tax Authority published, on 26 June 2020, the long-awaited list of Frequently Asked Questions (FAQs)¹ regarding the interpretation of certain requirements and terminology of the final Mandatory Disclosure Rules (MDR) legislation, adopted on 12 December 2019,² to implement the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive). Under DAC6, taxpayers and intermediaries are …