The Netherlands Provides Deferral of Initial DAC6 Reporting Deadlines

The Dutch government has published a letter from the State Secretary of Finance to Parliament concerning the deferral of the initial deadlines for reporting of information on cross-border arrangements (DAC6). This includes the following:

• Retroactive reporting for the period 25 June 2018 to 30 June 2020 is deferred to 28 February 2021;
• Reporting for a transitional period from 1 July to 31 December 2020 is deferred to 31 January 2021;
• Standard reporting within 30 days of an arrangement becomi…