The Dutch tax authority has published a FAQ on Mandatory Disclosure Rules/DAC6. The FAQ provides an overview of the reporting requirements, including: The main requirement for an intermediary to report a possible avoidance arrangement, unless: another intermediary has already reported the arraignments and provided a reference proving it has been reported; or an intermediary has the right of non-disclosure; Cases where a taxpayer is required to report an arrangement, including where: the intermediary involved in the arrangement is outside of the EU; the intermediary involved in the arrangement has the right of non-disclosure; or there is no intermediary involved in...