On 18 June 2020, the Swedish Tax Agency issued updated guidance on the implementation of an EU Council Directive (EU) 2018/822, on the mandatory automatic exchange of information in relation to reportable cross-border arrangements (DAC6). The guidance covers areas including the purpose of reporting DAC6, kinds of arrangements that are required to report, required information, who should report the information, and the reporting deadlines. The new guidance will come into force on 1 July 2020.
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