The Austrian Ministry of Finance has published draft guidance on the reporting of cross-border arrangements (DAC6) for consultation. The guidance provides information on the taxes covered, the definition of terms, reportable arrangements, hallmarks and main benefit test, deadlines for reporting, etc. One of the key items of note is confirmation that the option to defer the initial DAC6 reporting deadlines is not being exercised in Austria. However, due to technical delays, electronic submiss…