Romania's Ministry of Finance published a draft emergency ordinance on 1 July for the implementation of deferral of reporting on cross-border arrangements (DAC6) due to COVID-19 as provided by Council Directive (EU) 2020/876. The ordinance provides that the deadline for reporting cross-border arrangements between 25 June 2018 and 30 June 2020 is 28 February 2021, and that the standard 30-day reporting deadline will begin on 1 January 2021, including in respect of reportable arrangements betw…