Mandatory disclosure in the Netherlands – To disclose or not to disclose: That’s the question

Jasper Korving; Joep Verbaarschot

Mandatory disclosure in the Netherlands – To disclose or not to disclose: That’s the question

Research output: Contribution to journal › Article › Academic

Abstract

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.

Original language	English
Pages (from-to)	461-471
Number of pages	11
Journal	European Taxation
Volume	59
Issue number	10
Publication status	Published - 2019

Cite this

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title = "Mandatory disclosure in the Netherlands – To disclose or not to disclose: That{\textquoteright}s the question",

abstract = "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.",

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AB - 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.

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EP - 471

JO - European Taxation

JF - European Taxation

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