Sweden Confirms Application of "Sunday Rule" for DAC6 Reporting Deadlines

On 27 June 2021, the Swedish Tax Agency updated its guidance on Reportable Arrangements (DAC6) in regard to reporting deadlines, including a link to updated legal guidance. The updated guidance confirms that the so-called "Sunday rule" applies in determining statutory deadlines for reporting arrangements. This means that if the standard 30-day deadlines for reporting falls on a Saturday, Sund…
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