On 14 August 2020, the Czech Republic published Law 343/2020 in the Official Gazette, which provides for the implementation of various amendments regarding double taxation and the application of tax treaties, as well as the implementation of certain EU VAT rules on the dispatch and transport of goods. The key measures of the Law, however, are for the implementation of the required reporting and exchange of information on cross-border arrangements as per Council Directive (EU) 2018/822 (DAC6). The requirements are in line with the directive, including that the reporting obligation primarily applies for the intermediary, although an exception applies in...