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 c…
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