The Luxembourg Tax Administration has published guidance on reportable cross-border arrangements as per Council Directive (EU) 2018/822 of 25 May 2018 (DAC6), which Luxembourg implemented via the Law of 25 March 2020. The guidance provides a general overview of the purpose of DAC6 reporting, the information to be exchanged, the deadlines for reporting, the methods for reporting, and other information. With respect to reporting deadlines, the guidance includes the following, which generally …