Romania's National Agency for Fiscal Administration (ANAF) has published a guide dated 13 January 2021 on the obligation to report cross-border arrangements as per EU Directive 2018/822 (DAC6). The guide covers different aspects of the DAC6 reporting requirements, including general information on cross-border arrangements and reportable arrangements, the hallmarks of reportable arrangements, and the reporting obligations of intermediaries and relevant taxpayers. The guide also includes infor…