Finland's Ministry of Finance has announced the launch of a public consultation on draft legislation for the implementation of reporting requirements for cross-border tax planning arrangements as required in Council Directive (EU) 2018/822 of 25 May 2018 (DAC6). The reporting requirements will apply for intermediaries that design, market, organize, or manage the implementation of a reportable arrangement. The reporting obligation may also be shifted to a taxpayer in some cases. The law is intended to come into force in 2020 but applies in respect of tax planning arrangements entered into from 25 June 2018. The initial disclosure in respect of...