Bulgaria's Ministry of Finance has published a draft law for consultation to implement the measures of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements. This includes measures to require the reporting of cross-border tax planning arrangements to the National Revenue Agency (NRA) and the exchange of information reported with other EU Member States. The reporting requirement primarily applies to intermediaries that design, market, organize, or manage the implementation of a reportable arrangement. The requirement may also be shifted to a taxpayer in some cases, including where an intermediary has a legal obligation to...