Mandatory Disclosure Rules (MDR) services

Under the EU MDR directive, intermediaries who create or facilitate tax-aggressive arrangements that cross EU borders must disclose them to the tax authorities. Other jurisdictions are expected to adopt similar measures.

TMF Group’s worldwide network of in-country experts can easily keep you on the right side of these emerging obligations, with timely and efficient MDR monitoring, coordination, data gathering and reporting across your entire international operation. 

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What is MDR?

For many EU countries, MDR (mandatory disclosure rules) came into force during 2020. The rules apply to any company doing business in the EU (regardless of where it is headquartered) and any tax-aggressive arrangement or transaction that crosses EU borders.

Primary MDR reporting responsibilities should lie with the intermediary that creates or facilitates the tax-aggressive cross-border arrangement in question but the compliance obligation can be shifted onto their client (the taxpayer).

In turn, jurisdictions outside the EU will surely adopt their own MDR-style procedures. EU member states also retain the right to localise their implementations. This may result in a maze of complexity and substantial MDR compliance costs relating to:

Cross-border data collection and management

Coordination of numerous local intermediaries and operations outside the EU

Navigating the international patchwork of legal definitions and penalties

MDR services, regulation and reporting with TMF Group

Making sense of opaque, changeable and emerging regulatory frameworks like MDR is what we do, day in day out, for clients all over the world.

  • By continuously monitoring global and local MDR developments, we keep regulatory surprises to a minimum.
  • Our global network of experts help you identify and catalogue cross-border obligations across your entire global footprint, then assess the scale and distribution of the resources you need to become and remain compliant with MDR regulations.
  • Timely collection and efficient management of information will be critical to effective compliance. We can help you make sure your reportable information is always accurate, consistent and timely (and help you avoid over-reporting) by creating optimised information governance structures across all your intermediaries in every jurisdiction.
  • For the most complex international structures we can act as your central point of co-ordination – a trusted partner easing the administrative burden of MDR reporting for your whole business.  
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One world of local service

TMF Group is an independent global multinational with some 7,800 in-house experts across 120 offices covering 80-plus jurisdictions. Together we deliver a broad portfolio of consistent, integrated but localised services covering the business administrative essentials of accountancy and tax, HR administration, global payroll and employee benefits, and global entity management, corporate secretarial and regulatory compliance.

Rapid response consultancy solutions support cross-border projects large and small, at every stage, across all our disciplines, and in every market.

Specialised teams support fund and capital markets administration and private wealth and family offices.

Because we know how to unlock access to some of the world’s most attractive markets – no matter how complex – swiftly, safely and efficiently, more than 60% of the Fortune Global 500 and FTSE 100, and almost half the top 300 private equity firms, use us.

So, whether you are operating across one border or many, with a handful of staff or several thousand, we have all the flexible, coordinated, business-critical support you need to open up in new markets, build strong businesses and stay nimble, efficient and in good standing everywhere.