European Commission to Consider Delay in DAC6 Reporting Deadline but Not Effective Date

According to recent reports, the European Commission will discuss the possibility of delaying the initial reporting deadlines under Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements in light of the COVID-19 pandemic. However, any such delay in reporting would be limited and the Directive would still apply from 1 July with reportable arrangements dating back to 25 June 2018 still required to be reported. Further details of any possible d…