Executive summaryThe French Tax Authorities (FTA) have published the French specifications for the reporting of cross-border schemes under DAC6 and the Mandatory Disclosure Rules (MDR).The specifications describe the information to be collected and the specific XML schema to be used for the creation and filing of reports relating to the reportable arrangements, with a view to their submission to the tax authorities. The filing procedure is also described.All these elements are available on a webpage dedicated to the “reporting of cross-border arrangements” accessible via the following link: Déclaration des dispositifs transfrontières | impots.gouv.fr.Detailed discussionXML schemaIn order to enable the creation...