Luxembourg has published in the Official Gazette the Law of 24 July 2020 to provide for the deferral of the initial deadlines for the reporting of cross-border arrangements (DAC6). This includes:

• the standard 30-day period for reporting begins on 1 January 2021, including in respect of reportable arrangements between 1 July 2020 and 31 December 2020;
• the deadline for reporting historical arra…