Finland's Ministry of Finance has announced the launch of a public consultation on draft legislation for the implementation of reporting requirements for cross-border tax planning arrangements as required in Council Directive (EU) 2018/822 of 25 May 2018 (DAC6). The reporting requirements will apply for intermediaries that design, market, organize, or manage the implementation of a reportable arrangement. The reporting obligation may also be shifted to a taxpayer in some cases.
The law is …