The Netherlands has published Decision no. 2020-11382 of 24 June 2020 in the Official Gazette, which adopts guidance on reportable cross-border arrangements (DAC6). This includes clarification on when a cross-border arrangement is reportable, with guidance and examples for the application of the main benefits test and the different hallmarks provided in Annex IV of Directive 2011/16/EU on administrative cooperation, which was added by Council Directive (EU) 2018/822 (the DAC6 Directive).
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