The UK has published the International Tax Enforcement (Disclosable Arrangements) (Coronavirus) (Amendment) Regulations 2020, which were made on 9 July 2020 and will come into force on 30 July 2020.
The regulations amend the International Tax Enforcement (Disclosable Arrangements) Regulations 2020 to provide for the deferral of the initial deadlines for DAC6 reporting of cross-border arrangements. This includes that historical arrangements between 25 June 2018 and 30 June 2020 do not need t…