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EU Mandatory Disclosure Rules

EU Mandatory Disclosure Rules

On 25 May 2018, the Council of the European Union formally adopted new mandatory disclosure rules (MDRs).

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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.

Contents

  1. Background of the Introduction of the EU MDRs
  2. Overview of the EU MDRs
  3. Remarks

Japan TAX Newsletter

© 2018 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. © 2018 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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