Draft Decree on DAC6 Implementation Submitted in Dutch Parliament

On 31 October 2019, a draft decree was reportedly submitted in the Dutch Parliament in relation to the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements. In particular, the decree sets out details on the reporting of arrangements include deadlines. For reportable arrangements from 1 July 2020, an arrangement must be reported within 30 days from:

• the day after a reportable arrangement is made available for implementati…