On 4 August 2020, Bulgaria published a law in the Official Gazette providing for the deferral of the initial reporting deadlines for cross-border arrangements (DAC6). This includes: The deadline for historical arrangements between 25 June 2018 and 30 June 2020 is deferred to 28 February 2020; The standard 30-day reporting period begins from 1 January 2021, including in respect of reportable arrangements between 1 July and 31 December 2020; and The initial periodic reporting of marketable arrangements is deferred to 30 April 2021. The law also provides for the deferral of the deadline for reporting in relation to the automatic...