The Swedish Tax Agency has published a guidance page on the cross-border tax arrangement reporting requirements that will be introduced as required by Council Directive (EU) 2018/822 of 25 May 2018 (DAC6). Although the required legislation to implement the Directive is currently pending, it is expected to be decided on in parliament before 31 December 2019 and the requirements will enter into force on 1 July 2020. For the purposes of reporting, the guidance includes that three electronic filing methods will be provided. From 1 July 2020, this is to include reporting through the upload of an XML file or...