Mandatory Disclosure Regime (MDR)

Countries are implementing mandatory disclosure rules aimed at increasing transparency to detect what is perceived by tax authorities to be potentially aggressive cross-border tax planning. We can work with you to identify and help manage cross-border reporting obligations by leveraging our global network and up-to-date tools.
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What EY can do for you

MDR will lead to extensive reporting obligations for a relatively wide range of transactions being classified as reportable arrangements. No jurisdiction other than Mexico has introduced any de minimis rules. Taxpayers and intermediaries (e.g. advisors, banks etc.) must implement policies, procedures and processes to identify and capture details of transactions that they may need to disclose. Penalties can be significant.

EY teams across the world can help taxpayers and intermediaries (e.g., advisors, banks etc.) identify and manage their obligations under the MDR. 


Do you have a process to manage your MDR obligations?

  • EY teams can assist in the development of process guidelines and/or policies for MDR reporting, from the day-to-day identification of reportable arrangements up to the data submission to the tax authorities.

Why is this relevant?

  • There may be situations where you may have a reporting obligation. Penalties for incomplete or late filing can be significant.

Have you appointed a person as the process owner for MDR compliance and are the responsibilities for MDR reporting defined within your organization? Why is this relevant?

  • The responsibility for MDR compliance often starts with the Tax function. However, the responsibility for adequate processes, up-to-date MDR knowledge and timely filing may be with different parts of your organization.

MDR Web — the EY cross-border assessment tool, described in the video above — is designed to evaluate, log and report cross-border arrangements.

MDR Web functionality 

  • Access for named users (client and/or EY) to log arrangements
  • Integrated with single sign-on
  • Data input guidance (technical explanations of MDR terms) provided
  • Disclosure workflow management process
  • Essential documents can be attached and uploaded
  • Record arrangements based on legal entities to enable reporting directly from the tool

To learn more, explore our guidance for taxpayers and intermediaries

DAC 6 updates

This newsletter and table provides insight and technical information leading up to DAC 6 implementation on 1 July 2020.

DAC6 deferral and reporting details (pdf) (last updated 22 April)

DAC6 local country status and reporting trends (pdf) (May 2020)

Designing and implementing your long-term compliance program for the EU mandatory disclosure rules (MDR) (pdf) (January 2020)

Alerts about MDR

Are you staying up-to-date on timely analysis related to MDR? Check out the latest developments and country-specific updates


Understanding the elements of MDR compliance and how to prepare (Financial Services)

Discover more on the potential impact of MDR on your business.

Webcast: EU DAC6 Mandatory Disclosure Regime (MDR)

Panelists discuss the latest in country developments, practical reporting considerations and navigating the COVID-19 impact.


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