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…