France has published Decree No. 2020-270 of 17 March 2020, which sets the content requirements for the declaration of cross-border arrangements as per the requirements of Ordinance No. 2019-1068 of 21 October 2019 for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6). This includes that the declaration of cross-border arrangements must contain the following information:
- The identification of the intermediaries and taxpayers concerned: name, date and place of birth …