On 10 July 2020, Gibraltar published Legal Notice No. 256 of 2020 in the Official Gazette, which provides for the deferral of the initial reporting of cross-border arrangements (DAC6) due to COVID-19 as provided by Council Directive (EU) 2020/876. This includes: the standard 30-day period for reporting begins on 1 January 2021, including for reportable arrangements between 1 July and 31 December 2020; the deadline for reporting historical arrangements between 25 June 2018 and 30 June 2020 is 28 February 2021 instead of 31 August 2020; and the deadline for the first periodic reporting of marketable arrangements is 30 April...