The European Council announced on 24 June 2020 the approval of the optional postponement of the initial deadlines for DAC6 reportable cross-border arrangements for up to 6 months. The optional postponement is also available in relation to the exchange of financial account information (DAC2).
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Taxation: Council agrees on the postponement of certain tax rules
To address the severe disruptions created by the COVID-19 pandemic, the EU will allow more time to comply with rules on cross-bord…