Sweden's Ministry of Finance is currently consulting on proposed legislation to implement the disclosure requirements of Council Directive (EU) 2018/822 of 25 May 2018. The Directive provides for the reporting of 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, and may also apply to the user of an arrangement in cases where an adviser is unable to report. Further to cross-border arrangements, the Swedish proposal goes beyond the Directive to also introduce disclosure requirements in respect of certain purely domestic arrangements. The new legislation is...