The Dutch tax authority has published a FAQ on Mandatory Disclosure Rules/DAC6. The FAQ provides an overview of the reporting requirements, including:
- The main requirement for an intermediary to report a possible avoidance arrangement, unless:
- another intermediary has already reported the arraignments and provided a reference proving it has been reported; or
- an intermediary has the right of non-disclosure;
- Cases where a taxpayer is required to report an arrangement, including where:
- the in…