COVID-19: Deferral of mandatory reporting of cross border tax arrangements under DAC6
In response to the disruption caused by COVID-19, the European Council has approved an optional six-month deferral period for the rules regarding the mandatory filing and exchange of information on reportable cross-border tax arrangements under DAC6.
In this update, we look at what arrangements are reportable under DAC6, and how the six-month extension alters the reporting timelines.
For further information in relation to this topic, please contact any member of our Tax team.
Date published: 14 July 2020