On 25 November 2020, the tax authorities published updated guidance regarding reporting rules applicable to intermediaries as regards cross-border arrangements under the provisions of Council Directive (EU) 2018/822 (DAC6) and it provides additional information on the company within a group and on the reporting procedure, as well as new examples of general and specific hallmarks. This also highlights the six-months extension of DAC6 reporting obligations due to COVID-19 pandemic.
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