The Netherlands agrees on six months deferral of DAC6 reporting deadlines

The State Secretary of Finance of the Netherlands announced that, due to the Covid-19 outbreak, the reporting obligation on cross-border tax planning arrangements will be postponed from 1 July 2020 until 1 January 2021. The retroactive effect will not be affected such that the batch of historical arrangements to be exchanged under the Mandatory Disclosure rules of DAC6 remain to cover arrangements where first steps were implemented on or after 25 June 2018.

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