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 2020 and arrangements from 1 July to be reported within 30 days. The guidance covers the scope of the …