The Dutch Tax Authority has published updated user instructions for the use of the Mandatory Disclosure/DAC6 data portal for reporting potentially aggressive cross-border tax arrangements. The updated instructions are provided on the data portal login page, which includes further links to the DigiD or eHerkenning login pages for DAC6 reporting. --- Mandatory Disclosure (DAC6) As a result of the Dutch implementation of the European Directive Mandatory Disclosure Rules (MDR)/DAC6 intermediaries and/or taxpayers must report potentially aggressive cross-border tax arrangements to the Netherlands Tax and Customs Administration. These are tax arrangements involving residents of different countries and which could possibly be...