Executive summary

The Swedish Government issued, on 4 February 2020, a final bill to Parliament implementing the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive).

An earlier draft of the proposed bill, published on 6 December 2019,¹ was subject to scrutiny by The Council on Legislation (Swe: Lagrådet), whic…