On 3 September, Eversheds Sutherland published a briefing saying that the majority of EU Member States have now exercised the option to the defer relevant time limits for reporting and exchanging information under DAC6 in light of the impact of the COVID-19 pandemic. DAC6 is an EU Directive which requires intermediaries and, in some cases, taxpayers to report information relating to a wide range of cross-border arrangements to EU tax authorities. Each tax authority will then periodically share the information they receive with other EU tax authorities. The start of reporting and information-sharing requirements was originally 1 July, with the first reports due by the end of August, but Member States were given the option to defer the reporting dates, and the brief explains the options.
https://www.eversheds-sutherland.com/documents/services/taxation/DAC6-deferred-but-not-deterred.pdf
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