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Mandatory Automatic Exchange of Tax Information

Summary

A proposal to mandate the automatic exchange of information on tax rulings between EU Member States to fight tax avoidance.
10 18.12.2015
Other
economy
taxation
government
human rights
european union
administrative law
public administration
business and competition
financial institutions and credit
information technology and data processing

Key points

  • The proposal aims to combat cross-border tax avoidance and harmful tax competition within the EU.
  • Member States will be required to automatically exchange information on advance tax rulings and pricing arrangements.
  • The exchange obligation includes rulings issued up to ten years before the directive enters into force, provided they are still valid.
  • Information must be communicated immediately and no later than one month after a ruling is issued or amended.
Documents (PDFs)
REPORT on the proposal for a Council directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation Mandatory automatic exchange of information in the field of taxation *
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