The Swedish Parliament adopted, on 3 June 2020, final legislation implementing the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive). Under DAC6, taxpayers and intermediaries are required to report cross-border reportable arrangements from 1 July 2020. However, reports will retrospectively cover arrangements where the first step is implemented between 25 June 2018 and 1 July 2020.1The Swedish Mandatory Disclosure Rules (MDR) legislation is broadly aligned to the requirements of the Directive. The key highlights of the Swedish legislation were summarized in an earlier Tax Alert.2The Parliament decided to let the...