Executive summaryIn October 2019, the French Tax Code (FTC) was supplemented with Articles 1649 AD to 1649 AH, implementing the European Union (EU) Directive 2018/822 of 25 May 2018 on the mandatory disclosure and automatic exchange of cross-border tax arrangements (referred to as DAC6 or the Directive).1On 9 March 2020, the French Tax Authorities (FTA) published official detailed draft guidance regarding the definitions of the terms and the reporting process under the French Mandatory Disclosure Rules (MDR).2Following the March guidance, the FTA published on 29 April additional official detailed draft guidance (referred to herein as the official tax guidelines or draft guidance) dedicated...