The Finnish tax authority has published Finnish-language guidance on reportable cross-border arrangements as per Council Directive (EU) 2018/822 of 25 May 2018 (DAC6), which Finland implemented via Law 1559/2019. The Law entered into force on 1 January 2020 and generally applies from 1 July 2020, with reportable arrangements between 25 June 2018 and 30 June 2020 to be reported by 31 August 2020 and arrangements from 1 July to be reported within 30 days. The guidance covers the scope of the Law, the features (hallmarks) of reportable arrangements, the obligations of service providers (intermediaries) and taxpayers, information to be provided,...