A draft bill has been submitted in the French parliament that provides for a deferral of the deadline for initial DAC6 reporting of cross-border arrangements. This includes:
- The reporting of historic arrangements between 25 June 2018 and 30 June 2020 is deferred until 28 February 2021;
- The beginning of the standard 30-day reporting is deferred to 1 January 2021, including with respect to arrangements that become reportable between 1 July and 31 December 2020; and
- Quarterly reporting by inte…