Austria has reportedly decided not to provide the 6-month deferral for reporting of cross-border arrangements as provided by several other EU Member States, but is planning to provide penalty relief for late reporting that essentially provides a 2 or 3-month deferral. With respect to reportable arrangements between 25 June 2018 and 30 June 2020, the deadline for reporting will be 31 October 2020 instead of 31 August (i.e., a 2-month deferral). With respect to reportable arrangements from 1 July 2020, the standard 30-day reporting period will begin on 1 October 2020 (i.e., a 3-month deferral). Further details will be published...