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.
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Mandatory Disclosure (DAC6)
As a result of the Dutch implementation of the European Directive Mandatory Disclosure Rules (MDR)/DAC6 intermed…