Sweden's Ministry of Finance has submitted the draft law proposal to implement the disclosure requirements of Council Directive (EU) 2018/822 of 25 May 2018, otherwise known as DAC6. This includes disclosure requirements for potentially aggressive cross-border tax-planning arrangements that primarily applies to advisers that design, market, organize, or manage the implementation of a reportable cross-border arrangement. Taxpayers are also required to disclosure reportable arrangements in certain cases, such as when an arrangement is designed in-house, or an adviser is unable to report. As compared to the draft consulted on earlier in 2019, the latest draft law proposal is limited to...