France Updates Guidelines on DAC6 Reporting Requirements

The French tax authority announced updated guidelines on 25 November 2020 for the reporting requirements introduced by Ordinance No. 2019-1068 of 21 October 2019 for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements. The latest update follows the public consultation held on the guidelines.

One of the main aspects of the update includes details on the extended deadlines that were provided in response to COVID-19 …