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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
Overview
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
- Euro Tax Flash 394: EU Mandatory Disclosure Requirements - update
- Euro Tax Flash 389: EU Mandatory Disclosure Requirements - where we are
- Euro Tax Flash 369: New Mandatory Disclosure Requirements for Intermediaries and Taxpayers to enter into force on June 25, 2018
- Euro Tax Flash 366: ECOFIN formally adopts new Mandatory Disclosure Requirements for Intermediaries and Taxpayers - entry into force expected June 2018
- Euro Tax Flash 359: ECOFIN agrees on Mandatory Disclosure Requirements for Intermediaries and makes further revisions to the EU Blacklist
- WebCast: 23 May 2018: Mandatory Disclosure Rules for Intermediaries – impact on financial services
- 23 May 2018: Mandatory Disclosure Rules for Intermediaries – impact on financial services (PDF 984 KB)
Contacts
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.
KPMG EU Tax Centre
T: +31 (0)88 90 91356
E: vanderjagt.robert@kpmg.com
Raluca Enache
KPMG EU Tax Centre
T: +31 (0)88 90 91465
E: enache.raluca@kpmg.com
Head of Global Tax Policy
T: +44 (0)20 7694 1714
E: christopher.morgan@kpmg.co.uk
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- Find office locations kpmg.findOfficeLocations
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