The Polish government reportedly submitted a draft on 30 June 2020 to adopt the optional 6-month 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 deferral will be implemented a little differently than what other EU Member States are providing. The proposed deferral includes: The reporting of cross-border arrangements in general will be deferred to 31 December 2020; and The recently approved revised retroactive reporting of arrangements between 26 June 2018 and 30 June 2020 will be deferred to: 31 January 2021 for promoters (intermediaries); 14...