The Danish tax authority has published Legal Guidance approved on 17 April 2020 concerning the reporting of cross-border arrangements as per Council Directive (EU) 2018/822 (DAC6). The law and executive order for Denmark's implementation of the DAC6 requirements were approved in December 2019 and apply from 1 July 2020, with reportable arrangements between 25 June 2018 and 30 June 2020 to be reported by 31 August 2020 and arrangements from 1 July to be reported within 30 days.
The guidance …