DAC6 reporting obligation deferred by 6 months

As previously mentioned in our article dated 8 May 2020, the European Commission has tabled a proposal for a Council Directive amending Directive 2011/16/EU allowing the deferral of certain time limits for filing and exchanging information on financial accounts under Directive 2014/107/EU (i.e. so called “DAC2”/CRS) and on reportable cross-border…