Dutch Tax Authority issues guidance on reportable cross-border arrangements

Executive summary

On 30 June 2020, the Dutch Government issued a decree containing official guidance from the Dutch Tax Authority on reportable cross-border arrangements addressing the implementation of the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive).¹

The newly issued decree of 30 June 2020 provides clarity on the interpretation of the Dutch Mandatory Disclosure Rules (MDR) legislation and how the D…