The Belgian Federal Public Service (SPF) Finance published an FAQ: DAC6 - Reporting of Cross-Border Arrangements. The FAQ provides a general overview of DAC6, information on what arrangements must be reported (declared), information on the different hallmarks and the main benefits test, the reporting obligations, the submission of information, and other matters. The FAQ also includes the initial deadlines for DAC6 reporting, which have been deferred due to COVID-19. This includes that the st…