Netherlands - Mandatory Disclosure in the Netherlands – To Disclose or Not to Disclose: That Is the Question
- J. Korving; J. Verbaarschot
- European Taxation, 2019 (Volume 59), No 10
- 12 September 2019
The authors, in this article, discuss the Netherlands implementation of DAC6. In particular, they address a number of clarifications in respect of the draft legal text made by the State Secretary, focussing on the hallmarks from the Annex to DAC6, and provide their opinions on several interpretations of these hallmarks from a Netherlands perspective.