Executive summary
On 14 October 2020, the Luxembourg Tax Authorities (LTA) released the Mandatory Disclosure Rules (MDR) XML schema and User Guide on submitting MDR reports. Such reports are required under 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).
Under DAC6, taxpayers and intermediaries are required to file information on reportable cross-border arrangements from 1 …