Poland has published the Ministry of Finance Regulation of 30 June 2020 in the Official Gazette, which provides for the deferral of reporting on cross-border arrangements (DAC6) provided by Council Directive (EU) 2020/876. Because Poland already implemented reporting requirements from 2019, however, the deferrals are implemented a little differently than what other EU Member States are providing. The deferrals are as follows: The recently revised retroactive reporting of arrangements between 26 June 2018 and 30 June 2020 is deferred to: 31 December 2020 for promoters (intermediaries); 31 January 2021 for beneficiaries; and 28 February 2021 for service providers; The general...