The Danish Tax Authority has updated guidance on reporting cross-border arrangements (DAC6) to note that the initial deadlines for DAC6 reporting are extended by 6 months. The deferral is provided via Executive Order (BEK) No. 1049 of 29 June 2020, which entered into force on 1 July 2020 and includes the following:
- Reportable arrangements between 25 June 2018 and 30 June 2020 to be reported by 28 February 2021 (instead of 31 August 2020);
- The standard 30-day reporting will begin from 1 Jan…