Estonia's Ministry of Finance has announced it will defer the initial reporting of cross-border arrangements (DAC6) due to COVID-19 as provided by Council Directive (EU) 2020/876. With the deferral:
- the standard 30-day period for reporting will begin on 1 January 2021 instead of 1 July 2020;
- the deadline for reporting historical arrangements between 25 June 2018 and 30 June 2020 will be 28 February 2021 instead of 31 August 2020; and
- the deadline for the first periodic reporting of marketabl…