The Czech Government has reportedly published a draft bill for the implementation 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 and the exchange of information reported with other EU Member States. The reporting requirement primarily applies for intermediaries that design, market, organize, or manage the implementation of a reportable arrangement. The reporting requirement may also be shifted to a taxpayer in some cases, including where there is no intermediary, or an intermediary is unable to report due to legal professional...