On 10 July 2020, Gibraltar published Legal Notice No. 256 of 2020 in the Official Gazette, which provides for the deferral of the initial reporting of cross-border arrangements (DAC6) due to COVID-19 as provided by Council Directive (EU) 2020/876. This includes:

• the standard 30-day period for reporting begins on 1 January 2021, including for reportable arrangements between 1 July and 31 Decem…