According to recent reports, the European Commission will discuss the possibility of delaying the initial reporting deadlines under Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements in light of the COVID-19 pandemic. However, any such delay in reporting would be limited and the Directive would still apply from 1 July with reportable arrangements dating back to 25 June 2018 still required to be reported. Further details of any possible d…