The French tax authority has published guidelines on the reporting requirements introduced by Ordinance No. 2019-1068 of 21 October 2019 for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements. The guidelines are subject to public consultation, which runs from 9 March 2020 to 30 April 2020.
The guidelines cover the scope of the reporting obligations, including the hallmarks of reportable arrangements and the person…