The Czech Financial Administration has announced that due to delays in transposing the DAC6 cross-border arrangement reporting requirements and the impacts of COVID-19, it is expected that the reporting requirements will not apply from 1 July 2020 as originally intended. The announcement also notes the optional 6-month extension at the EU level, which has since been approved. In this regard, draft amendments are being prepared and discussed in an accelerated approval process for the implementation of an extension of the initial DAC6 reporting deadlines as follows: with respect to reportable arrangements between 25 June 2018 and 30 June 2020, the...