Executive summaryOn 30 July 2020, the Lithuanian State Tax Inspectorate issued amendments to the Mandatory Disclosure Regime (MDR) rules to introduce a six-month deferral to the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive). The amendments follow the adoption of a Directive1 on 24 June 2020 by the Council of the EU allowing EU Member States an option to defer, for up to six months, the time limits for the filing and exchange of information on cross-border arrangements under DAC6. The amendments to the Lithuanian MDR rules came...