As previously reported, Poland's Council of Ministers submitted legislation in parliament on 5 February 2020 that includes measures to implement the EU ATAD hybrid mismatch rules and certain other changes, including measures to comply with the EU Directive on reportable cross-border arrangements (DAC6). With respect to DAC6, Poland already implemented reporting requirements that apply from 1 January 2019 and are mostly in line with the DAC6 directive, although further amendments are needed for consistent implementation. This includes revised retroactive application of the reporting requirements in respect of cross-border arrangements, including that promoters, beneficiaries, and service providers must re-submit information on...