The Dutch MDR team has put a lot of time and energy into open communication throughout the DAC6 process. Whether with intermediaries, software builders or others, the Dutch MDR team has always been available for consultation. The MDR team were aware early on of the potential number of intermediaries and made the decision to update and inform all potential intermediaries via their website, presentations, webcasts, and through their LinkedIn account.
Here is a short overview of how the Dutch DAC6 supervision process operates:
- Early on in the process, the MDR team set up clear guidance containing explanations of the DAC6 definitions and criteria. Through the tax authority communicating what, in their should be disclosed there was less room for discussion on these topics.
- A clear internal IT process was set up to share the DAC6 disclosures within the Netherlands Tax and Customs Administration, allowing the MDR team to use counter-information from colleagues at the Netherlands Tax and Customs Administration to enhance their review process.
- Once the first disclosure has been received, the MDR Team analyses the disclosures from a quality perspective and communicates actively via LinkedIn patterns that they see and what they would like improved.
- The MDR Team set up conversations with disclosures that showed lower quality to discuss how they could be improved in the future.
