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Dutch based in-house tax departments can be intermediaries under DAC6

In the most recent explanatory notes to the law proposal for the implementation of DAC6 into Dutch law, the Dutch government clarified that an in-house tax department of an MNE qualifies as an intermediary and, therefore, is subject to the reporting requirements imposed by DAC6 if it renders services to a group company in a transaction that qualifies as a reportable cross-border arrangement.

Source Europeantax.blog

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