The Swedish Tax Agency has updated its guidance page on Reportable Arrangements (DAC6) to note that the Swedish parliament approved on 4 June 2020 the legislation for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements. As per the guidance, the requirements are to enter into force on 1 July 2020, with the first reportable arrangements from that date to be reported by 31 July 2020 (standard 30-day rule), and information on earlier arrangements between 25 June 2018 and 30 June 2020 to be reported by 31 August 2020. However, the...