Executive summaryThe Swedish Government issued, on 4 February 2020, a final bill to Parliament implementing the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive).An earlier draft of the proposed bill, published on 6 December 2019,1 was subject to scrutiny by The Council on Legislation (Swe: Lagrådet), which made only minor remarks. The updated bill takes into account the view of the Council and the final bill is unlikely to be amended materially before final enactment. It is expected that the Parliament will enact the proposal in early...