You are here:
29 October 2018 / news

Mandatory Disclosure Directive

Tax Newsletter

document signing

On 25 May 2018, the Council of the European Union adopted a Council Directive (Directive) introducing mandatory disclosure rules for EU-linked intermediaries such as lawyers, accountants and tax advisers.

In this issue of Quoted, we give a detailed description on the Directive. Paragraph 2 includes an executive summary. Paragraph 3 will provide a short overview of the background to this Direction. Paragraph 4 will focus on the most relevant provisions and definitions of the Directive. In paragraph 5 the position of the taxpayer is addressed and some guidance is given as to how taxpayers can organise themselves to be in control of the implementation of the Directive. The Annex to this Quoted contains an overview of the so-called hallmarks.

Please read Quoted below or download the PDF version.

Update on Economic Analysis and Impact Assessment of the Pillar 1 and Pillar 2 proposals

On 13 February 2020, experts from the OECD’s Centre for Tax Policy and Administration and Economics Department provided an update on the preliminary economic... read more

Overview: MLI choices made by the Netherlands, Belgium, Luxembourg and Switzerland

On 7 June 2017, the multilateral instrument (MLI) was signed covering 68 jurisdictions. In the meantime multiple other jurisdictions have signed the MLI raising... read more

Shipping Update February 2020

Our shipping update summarises the most relevant Dutch and international tax developments for the shipping & offshore sector. read more