DAC6 Pulse - August 2020 - Issue 7

11/08/20

Deferral arrangement deadlines DAC6 due to COVID-19

EU Council Directive 2020/876 addresses the urgent need to defer certain time limits for the filing and exchange of information in the field of taxation because of the COVID-19 pandemic and allows Member States to defer the deadlines for the initial notification of reportable arrangements by six months.

Given that it is up to every individual Member State to decide whether to apply the deferral, PwC has prepared a deferral tracker. In this edition of DAC6 Pulse, we are zooming in on the deferral option and the choices made by the Member States in relation to this topic.