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

Jasper Korving, Joep Verbaarschot

Research output: Contribution to journalArticleAcademic


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 languageEnglish
Pages (from-to)461-471
Number of pages11
JournalEuropean Taxation
Issue number10
Publication statusPublished - 2019

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