Finland Publishes Guidance on Reportable Cross-Border Arrangements (DAC6)
The Finnish tax authority has published Finnish-language guidance on reportable cross-border arrangements as per Council Directive (EU) 2018/822 of 25 May 2018 (DAC6), which Finland implemented via Law 1559/2019. The Law entered into force on 1 January 2020 and generally applies from 1 July 2020, with reportable arrangements between 25 June 2018 and 30 June 2020 to be reported by 31 August 20…
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