The German Ministry of Finance has published guidance on the application of the DAC6 reporting rules for cross-border arrangements as per Council Directive (EU) 2018/822 of 25 May 2018. The guidance largely follows the draft consulted on in 2020. As previously reported, the guidance covers a broad range of issues, including a general overview of the DAC6 requirements, the reporting obligations of intermediaries and taxpayers (users), the application of the hallmarks for reporting arrangement…