Dutch Tax Authority Publishes English-Language Guidance on Mandatory Disclosure Rules/DAC6

The Dutch Tax Authority has published an English-language version of its general guidance on Mandatory Disclosure Rules/DAC6. Note, the initial deadlines provided in the guidance may change based on a proposal in the EU to postpone the deadline due to COVID-19, which is pending Council approval.  

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The European Mandatory Disclosure Rules (MDR)/DAC6 Directive will come into effect on 01 July 2020. Following its implementation in the Netherlands, intermediaries and/or taxpayers …