Executive summary

On 19 July 2020, the French Parliament voted an article of the third Amending Finance Bill for 2020 (the Bill), that implements into French law a six-month deferral to the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive).

This provision follows the adoption on 24 June 2020 by the Council o…