Executive summaryOn 13 May 2020, the Luxembourg Tax Authorities issued guidance 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). Under DAC6, taxpayers and intermediaries are required to file information on reportable cross-border arrangements from 1 July 2020. However, reports will retrospectively cover arrangements where the first step is implemented between 25 June 2018 and 1 July 2020.1The newly issued guidance (the Guidance) provides more clarity on the interpretation of the Luxembourg Mandatory Disclosure Rules (MDR) legislation and how the Luxembourg Government anticipates the reporting process to...