Spain Spanish Ministry of Taxation approves Mandatory Disclosure Regime reporting forms and deadlines 21 April 2021
Spain Spanish Ministry of Taxation approves Mandatory Disclosure Regime reporting forms and deadlines 16 April 2021
European UnionUnited States DAC6 information exchange between EU Member States may begin on April 30, 2021 16 March 2021
Cyprus Cyprus announces non-application of administrative fines for DAC6 submissions up until 30 June 2021 27 February 2021
Italy Italy Publishes Circular Clarifying Application of DAC6 Reporting Requirements 12 February 2021
Italy Circular #2: Initial clarifications on x-border mechanisms subject to notification subject to mandatory DAC6 reporting 11 February 2021
BelgiumCyprusEuropean UnionGreeceSpain Extension of DAC6 reporting deadlines announced by Belgium and Greece, expected in Cyprus and Spain 06 February 2021
Italy Italy announces non-application of penalties for submission of mandatory disclosure reports made by 28 February 2021 03 February 2021
Belgium DAC 6 – Structures to be reported in January and February 2021: Postponement until February 28, 2021 28 January 2021
United Kingdom Gibraltar announces its approach to Gibraltar Mandatory Disclosure Rules post UK-EU Brexit Agreement 27 January 2021
Ireland Ireland Issues Filing Guidelines for DAC6 Reporting and Additional Updated Guidance 29 December 2020
Ireland Revenue eBrief No. 238/20: EU mandatory disclosure regime (DAC6) tax and duty manual updated 23 December 2020