Finland's Ministry of Finance has announced that it is preparing legislation to implement Council Directive (EU) 2018/822 of 25 May 2018. The Directive provides for the reporting of potentially aggressive cross-border tax-planning arrangements, with the information then exchanged between EU Member States ({News-2018-06-13/A/2-previous coverage}). The reporting requirements will apply for intermediaries that design, market, organize, or manage the implementation of a reportable cross-border arrangement. The reporting obligation may also be shifted to a taxpayer in cases where an intermediary is prevented by law from reporting the info (legal professional privilege) or where there is no intermediary because, for instance, the...