Luxembourg has published in the Official Gazette the Law of 24 July 2020 to provide for the deferral of the initial deadlines for the reporting of cross-border arrangements (DAC6). This includes: the standard 30-day period for reporting begins on 1 January 2021, including in respect of reportable arrangements between 1 July 2020 and 31 December 2020; the deadline for reporting historical arrangements between 25 June 2018 and 30 June 2020 is extended to 28 February 2021; and the deadline for the first periodic reporting on marketable arrangements is extended to 30 April 2021. The law also extends the CRS and...