Finland's Ministry of Finance has announced that it is preparing legislation to implement Council Directive (EU) 2018/822 of 25 May 2018. The Directive provides for the reporting of potentially aggressive cross-border tax-planning arrangements, with the information then exchanged between EU Member States ({News-2018-06-13/A/2-previous coverage}). The reporting requirements will apply for intermediaries that design, market, organize, or manage the implementation of a reportable cross-border a…