義務的開示制度(MDR)

また、MDR・Web—ビデオで説明しているEYのクロスボーダー評価ツール—は、国境を越えたアレンジメントを評価、記録及び報告するために設計されました。ツールを使って、租税分野の行政協力に関する欧州改正指令6（DAC 6）や各国の法制度の解釈に関するEYのテクニカルガイダンスへアクセスすることもできます。

今すぐ、MDRコンプライアンスに関する議論を始めましょう—注意深く計画を立て、初日の準備を整えてください。 

法制度の概要

EU全体にわたって税務の透明性を高めるため、DAC 6は2018年6月25日に発効しました特定の基準（受取人レベルでの課税を免除される控除可能な支払いなど）に基づいて、仲介者—EUを拠点とする税務コンサルタント、銀行、弁護士など—に対し、EUが潜在的に租税回避に積極的であると見なす、国境を越えた取引やアレンジメントを報告するよう求めています。報告可能な仲介者がいない場合には、報告義務は納税者へと移ります。

MDRの下では、2018年6月25日から2020年7月1日の間にファーストステップが取られたクロスボーダー・アレンジメントは2020年8月31日までに報告が必要となり、対象となるアレンジメントの情報が加盟国間で自動的に交換されます。2020年7月1日以降、仲介者と納税者は、タックスアレンジメントに関し発端となった事象から30日以内に報告することが求められます。

加盟国は、2019年12月31日までにDAC6に準拠する国内法を採択し、公表しなければなりません。加盟国の中には、指令よりさらに早期の報告や国内法による対象の範囲を広げる国もあります—例えばVATや国内におけるアレンジメントを対象に加えることや、追加の判断基準の導入があり得ます。

ラテンアメリカにおけるMDRの最新情報

• メキシコにおけるMDRの最新情報 （2020年5月28日、pdf、151KB）
• Latin America Desk for Japan & APAC（英語版のみ）（pdf、184KB）

MDRについてのアラート（日本語版）

• 英国-EUブレグジット協定発効後の英国のMDRに対する方針を英国政府が公表 （2021年1月14日）
• EU理事会、仲介業者と納税者に対する新たな義務的開示規則について合意 （2019年3月14日）
• 英国、義務的開示制度（MDR）法案を公表 （2019年9月10日）

DAC 6の最新情報

2020年7月1日から適用されるDAC 6の洞察や技術情報について、ニュースレターと以下の一覧で紹介しています。

DAC6 deferral and reporting details (pdf) (last updated 14 September 2020)

DAC6 local country status and reporting trends (pdf) (May2020)

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

MDRについてのアラート

MDR関連の分析の最新情報を掲載しています。以下より最新の動向や国別の情報をご確認ください。

• Romania amends MDR legislation (7 June 2021)
• Spanish Ministry of Taxation approves Mandatory Disclosure Regime reporting forms and deadlines (14 April 2021)
• Spanish Government publishes MDR Regulations (8 April 2021)
• Spanish Council of Ministers approves MDR regulations (7 April 2021)
• German Ministry of Finance publishes final MDR guidance (1 Apr 2021)
• Poland defers MDR deadlines for cross-border and other tax arrangements (9 Jul 2020)
• UK Government announces approach to UK MDR post UK-EU Brexit Agreement (5 January 2021)
• Czech Tax Authority issues guidance on selected DAC6 questions (22 December 2020)
• French Tax Authorities publish specifications for reporting of cross-border arrangements under DAC6 and MDR (18 December 2020)
• Italy publishes ministerial guidance on Mandatory Disclosure Rules (4 December 2020)
• France publishes final guidance on Mandatory Disclosure Rules (2 December 2020)
• Gibraltar’s Mandatory Disclosure Regime (23 November 2020)
• Mexico’s initial reporting due date for MDR obligations is fast approaching (2 November 2020)
• Argentina implements mandatory disclosure rules (21 October 2020)
• Czech Republic publishes final bill amending Act on International Cooperation in Tax Administration to implement Mandatory Disclosure Rules (22 September 2020)
• Portugal postpones MDR reporting deadlines for six months (13 August 2020)
• Slovakia postpones MDR reporting deadlines for six months (13 August 2020)
• Belgium’s Tax Authority publishes MDR FAQs (12 August 2020)
• Greece publishes Mandatory Disclosure Rules legislation: A detailed overview (6 August 2020)
• Lithuania postpones MDR reporting deadlines for six months (5 August 2020)
• Cyprus postpones MDR reporting deadlines for six months (5 August 2020)
• Italy approves legislation to implement Mandatory Disclosure Rules (4 August 2020)
• Luxembourg enacts deferral of MDR reporting deadlines for six months (30 July 2020)
• Portugal publishes final legislation to implement Mandatory Disclosure Rules (24 July 2020)
• Dutch Government issues Decree with tax authorities’ guidance on reportable cross-border arrangements (23 July 2020)
• UK Tax Authority publishes Mandatory Disclosure Regime Guidance (23 July 2020)
• France extends Mandatory Disclosure Rules reporting deadlines for six months (21 July 2020)
• Hungary extends MDR reporting deadlines for six months (20 July 2020)
• Greece publishes draft proposal to implement Mandatory Disclosure Rules (16 July 2020)
• Spain proposes amendments to MDR Bill to introduce extension of MDR filing deadlines (10 July 2020)
• Poland defers MDR deadlines for cross-border and other tax arrangements (9 July 2020)
• Sweden extends MDR reporting deadlines for six months (8 July 2020)
• Luxembourg publishes draft legislation extending MDR reporting deadlines for six months (8 July 2020)
• Germany announces no postponement of MDR reporting deadlines (8 July 2020)
• Dutch Tax Authority issues guidance on reportable cross-border arrangements (30 June 2020)
• Finland publishes official tax guidelines on Mandatory Disclosure Rules (29 June 2020)
• Council of the EU adopts amendments for deferral of MDR filing deadlines (24 June 2020)
• EU Council ambassadors reach agreement on amended proposal for deferral of MDR filing deadlines (5 June 2020)
• Luxembourg Tax Authorities issue MDR guidance (2 June 2020)
• Spain sends MDR bill to Parliament for approval (29 May 2020)
• France publishes additional official tax guidelines on Mandatory Disclosure Rules (13 May 2020)
• European Commission proposes deferral for certain filing deadlines under the Mandatory Disclosure Rules (8 May 2020)
• UK HMRC issues draft guidance on Mandatory Disclosure Regime regulations (7 May 2020)
• Latvia passes regulations to implement Mandatory Disclosure Rules: A detailed review (5 May 2020)
• Latvia passes regulations to implement Mandatory Disclosure Rules (24 April 2020)
• Luxembourg passes Law to implement Mandatory Disclosure Rules (24 March 2020)
• France publishes official tax guidelines on Mandatory Disclosure Rules (17 March 2020)
• German Ministry of Finance publishes draft MDR guidance (17 March 2020)
• Bulgaria enacts final legislation to implement Mandatory Disclosure Rules (4 March 2020)
• Latvia publishes draft proposal to implement Mandatory Disclosure Rules (2 March 2020)
• Croatia passes Law to implement Mandatory Disclosure Rules (27 February 2020)
• Sweden issues final proposal on Mandatory Disclosure Rules to Parliament (26 February 2020)
• Poland: MDR reports for cross-border tax arrangements must be re-submitted to the National Fiscal Administration in 2020 (17 February 2020)
• Gibraltar enacts final legislation to implement Mandatory Disclosure Rules (14 February 2020)
• Malta enacts legislation to implement Mandatory Disclosure Rules (14 February 2020)
• Romania enacts final MDR legislation (14 February 2020)
• Portugal publishes revised draft legislation on Mandatory Disclosure Rules (10 February 2020)
• Ireland enacts final MDR legislation (4 February 2020)
• UK mandatory disclosure rules come before Parliament; HMRC releases consultation responses (4 February 2020)
• Luxembourg State Council issues opinion on draft MDR legislation – Application of legal professional privilege to be revised (28 January 2020)
• Romania issues draft mandatory disclosure regime legislation (24 January 2020)
• Poland: New Form MDR-3 to be submitted by management boards by early 2020 for fiscal year 2019 (23 January 2020)
• Danish Parliament enacts final MDR legislation (21 January 2020)
• Finland passes Act to implement Mandatory Disclosure Rules (16 January 2020)
• Belgium publishes legislation on Mandatory Disclosure Rules (8 January 2020)
• Netherlands passes Act to implement Mandatory Disclosure Rules (7 January 2020)
• Belgium publishes draft proposal on Mandatory Disclosure Rules (17 December 2019)
• Sweden publishes new draft legislation on Mandatory Disclosure regime (12 December 2019)
•  Belgium issues draft mandatory disclosure regime legislation (5 December 2019)
• Finland publishes draft proposal on Mandatory Disclosure Rules (26 November 2019)
• Austria passes bill to implement Mandatory Disclosure Rules (20 November 2019)
• Netherlands issues Q&A notes as part of legislative process for mandatory disclosure regime (18 November 2019)
• Bulgaria publishes draft proposal on Mandatory Disclosure Rules (7 November 2019)
• ［動画］Mandatory Disclosure Regime draft legislation Ireland (5 November 2019)
  
• Ireland publishes draft proposal on Mandatory Disclosure Rules (5 November 2019)
• Cypriot draft MDR bill officially enters public consultation procedure (24 October 2019)
• ［動画］Mandatory Disclosure Regime legislation France (23 October 2019)
• France publishes legislation on Mandatory Disclosure Rules (23 October 2019)
• Ireland publishes draft legislation on Mandatory Disclosure Rules (21 October 2019)
• Slovakia publishes final legislation implementing Mandatory Disclosure Rules (16 October 2019)
• ［動画］Mandatory Disclosure Regime German draft legislation (10 October 2019)
• German Government issues update on draft Mandatory Disclosure Rules (10 October 2019)
• Estonia publishes draft proposal on Mandatory Disclosure Rules (7 October 2019)
• German Ministry of Finance amends draft Mandatory Disclosure Rules (30 September 2019)
• Czech Government publishes revised draft legislation on Mandatory Disclosure Rules: A detailed review (5 September 2019)
• Czech Government publishes revised draft legislation on Mandatory Disclosure Rules (27 August 2019)
  
• ［動画］Mandatory Disclosure Regime Luxembourg draft legislation (21 August 2019)
  
• Luxembourg submits draft law implementing EU Mandatory Disclosure regime to Parliament (21 August 2019)
  
• ［動画］Mandatory Disclosure Regime UK Consultation Document (19 August 2019)
  
• United Kingdom publishes draft proposal on Mandatory Disclosure Rules (19 August 2019)
• Hungary passes act to implement Mandatory Disclosure Rules (16 August 2019)
• Luxembourg Government submits draft law implementing Mandatory Disclosure Rules to Parliament (13 August 2019)
• EU Mandatory Disclosure Rules – An update on local country implementation status and trends (8 August 2019)
• Lithuanian President signs primary legislation on implementation of Mandatory Disclosure Rules (5 August 2019)
• The Netherlands publishes draft proposal on Mandatory Disclosure Rules (26 July 2019)
• UK publishes draft legislation and consultation paper on EU Mandatory Disclosure Regime (24 July 2019)
• Slovenia passes Act amending the Tax Procedure Act to implement Mandatory Disclosure Rules (17 July 2019)
• Netherlands issues draft mandatory disclosure regime legislation (17 July 2019)
• Denmark publishes draft proposal on Mandatory Disclosure Rules (10 July 2019)
• Slovakia passes draft legislation to implement EU Mandatory Disclosure Rules (8 July 2019)
• Spain publishes draft proposal on Mandatory Disclosure Rules (28 June 2019)
• Spain issues draft mandatory disclosure regime legislation (21 June 2019)
• Portugal publishes draft proposal on MDR (29 May 2019)
• Czech Republic publishes draft proposal on MDR (17 Apr 2019)
• Poland publishes official tax guidelines on the Mandatory Disclosure Rules (2 Apr 2019)
• Cyprus publishes draft Mandatory Disclosure Rules (28 Mar 2019)
• Germany publishes draft Mandatory Disclosure Rules (20 Mar 2019)
• The Netherlands publishes draft Mandatory Disclosure Rules (31 Jan 2019)
• Swedish Tax Committee proposes Mandatory Disclosure Regime (21 Jan 2019)
• Poland passes 2019 tax reform including MDR (1 Nov 2018)
• EU: Outcomes of the September meeting of EU Member States and the EC regarding Mandatory Disclosure (31 Oct 2018)
• Poland to implement MDR Rules as at 1 January 2019 (9 Oct 2018)
• European Commission paper offers guidance on hallmarks (10 July 2018)
• EU publishes Directive on new mandatory transparency rules for intermediaries and taxpayers (05 June 2018)
• EU Council adopts Directive on new mandatory transparency rules for intermediaries and taxpayers (29 May 2018)
• Council of the EU reaches an agreement on new mandatory transparency rules for intermediaries and taxpayers (14 Mar 2018)
• European Commission proposes new transparency rules for intermediaries (23 June 2017)
• OECD releases final report on mandatory disclosure rules under Action 12 (15 Oct 2015)