On 4 August 2020, the National Assembly Officially published a Law to extend the due date of cross border arrangements (DAC6). According to the Law, the deadline to report arrangements, which was implemented between 25 June 2018 and 30 June 2020, is deferred until 28 February 2021. Again, the 30-day deadline to report arrangements for the period between 1 July and 31 December 2020 begins on 1 January 2021. In addition, the new reporting deadline for initial periodic reporting on marketable arrangements is 30 April 2021. This also provides the deferral of the deadline for reporting in relation to the automatic exchange of financial account information to 30 September 2020.