European Commission 18 March 2015, Proposal for a COUNCIL DIRECTIVE amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation
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European Union · · · Cited by 7 · 18-03-2015
52015PC0135 Proposal for a COUNCIL DIRECTIVE amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation /* COM/2015/0135 final - 2015/0068 (CNS) */ EXPLANATORY MEMORANDUM 1. CONTEXT OF THE PROPOSAL 1.1.
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