France updates DAC6 reporting requirements

France updates DAC6 reporting requirements

The French tax authority has updated a number of guidelines regarding reporting requirements adopted by Ordinance No. 2019-1068 of October 21, 2019. This Ordinance is aimed at implementing the Council Directive of the European Union 2018/822 of May 25, 2018 (DAC6) on arrangements for reporting cross-border tax planning. Updates include additional information about general and specific criteria that will be used in determining the reporting arrangements.

Public consultations and guidelines were also extended until May 31, 2020.

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