On 25th June 2018 the new EU Mandatory Reporting rules for intermediaries - also known as the mandatory disclosure rules (MDR) - have become applicable. Based on the MDR, EU tax advisors and other EU intermediaries must report within 30 days to the tax authorities cross border arrangements if they meet certain hallmarks which are listed in the directive. If there is no EU intermediary involved, the reporting obligation shifts to the taxpayer. For more information, please see this KPMG brochure.

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