The French tax authority announced updated guidelines on 25 November 2020 for the reporting requirements introduced by Ordinance No. 2019-1068 of 21 October 2019 for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements. The latest update follows the public consultation held on the guidelines.

One of the main aspects …