The Netherlands has published Decision no. 2020-11382 of 24 June 2020 in the Official Gazette, which adopts guidance on reportable cross-border arrangements (DAC6). This includes clarification on when a cross-border arrangement is reportable, with guidance and examples for the application of the main benefits test and the different hallmarks provided in Annex IV of Directive 2011/16/EU on administrative cooperation, which was added by Council Directive (EU) 2018/822 (the DAC6 Directive). Additional guidance is also provided to define and set out the obligations of intermediaries and relevant taxpayers in relation to reportable arrangements. Lastly, the guidance describes the scope and responsibilities...