Swedish Parliament Approves Law for Implementation of DAC6 Reporting Requirements

The Swedish Tax Agency has updated its guidance page on Reportable Arrangements (DAC6) to note that the Swedish parliament approved on 4 June 2020 the legislation for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements. As per the guidance, the requirements are to enter into force on 1 July 2020, with the first reportable arrangements from that date to be reported by 31 July 2020 (standard 30-day rule), and informat…