COVID-19: Proposal to defer mandatory reporting of cross border tax arrangements under DAC6
In response to the disruption caused by COVID-19, the European Commission has proposed a three-month deferral period for the rules regarding the mandatory filing and exchange of information on reportable cross-border tax arrangements under DAC6.
In this note, we look at what arrangements are reportable under DAC6, what the European Commission has proposed and how these changes will alter the reporting timelines.
For further information in relation to this topic, please contact any member of our Tax team.
Date published: 21 May 2020