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Mandatory Disclosure Requirements

Mandatory Disclosure Requirements

Latest developments on MDR

On May 25, 2018, new mandatory disclosure rules (MDRs) were adopted.

Mandatory Disclosure Requirements


On May 25, 2018, the Council of the European Union formally adopted new mandatory disclosure rules (MDRs) for qualifying intermediaries and relevant taxpayers. In short, as of July 1, 2020, intermediaries or – in some cases – taxpayers, will be required to disclose to their tax authorities information on reportable cross-border arrangements. Despite this application date, reportable cross-border arrangements, the first step of which is implemented between June 25, 2018 and July 1, 2020, must also be reported, by August 31, 2020. 


KPMG insights into the EU Mandatory Disclosure Requirements

For a commentary on the new reporting requirements, please refer to the KPMG Summary and Observations document (PDF 241 KB)


Updates from the EU Tax Centre






KPMG’s EU Tax Centre and the KPMG network of EU tax law specialists can help you understand the complexities of EU tax law and how this can impact your business. 

If you would like more information about how KPMG can help you, feel free to contact one of the following advisors, or, as appropriate, your local KPMG contact. 


Robert van der Jagt

KPMG EU Tax Centre

T: +31 (0)88 90 91356



Raluca Enache

KPMG EU Tax Centre

T: +31 (0)88 90 91465



Chris Morgan

Head of Global Tax Policy

T: +44 (0)20 7694 1714


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