EU Mandatory Disclosure Rules
On 25 May 2018, the Council of the European Union formally adopted new mandatory disclosure rules (MDRs).
On 25 May 2018, the Council of the European Union formally adopted new mandatory......
EU intermediaries or, in some cases, relevant taxpayers, will be required to disclose to their tax authorities information on reportable cross-border arrangements under the EU MDRs.
We have set out in this newsletter an overview of the EU MDRs and some remarks to be considered from the perspective of Japanese enterprises.
- Background of the Introduction of the EU MDRs
- Overview of the EU MDRs