France has published Ordinance No. 2019-1068 of 21 October 2019 in the Official Gazette, which provides for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements. The reporting requirements primarily apply for intermediaries that design, market, organize, or manage the implementation of a reportable arrangement. The reporting obligation may also be shifted to a taxpayer in some cases, including where the intermediary…