UK HMRC published a research report on 25 August 2020 on DAC6: Disclosure of cross-border arrangements research, which is dated December 2019. The research sought to better understand the intermediary population involved in cross-border tax arrangements and the potential impact of the new DAC6 regulations. Although not entirely current, the report includes some interesting findings, particularly with regard to a relatively large lack of awareness of the reporting obligations by intermediarie…