European Commission 21 June 2017, Proposal for a COUNCIL DIRECTIVE amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements

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European Union · · · Cited by 8 · 21-06-2017

EUROPEAN COMMISSION Brussels, 21.6.2017 COM(2017) 335 final 2017/0138(CNS) Proposal for a COUNCIL DIRECTIVE amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements {SWD(2017) 236 final} {SWD(2017) 237 final} EXPLANATORY MEMORANDUM 1.

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