European Commission and Directorate-General for Taxation and Customs Union 21 June 2017, COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT Accompanying the document 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 arrangments
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European Union · · · Cited by 1 · 21-06-2017
EUROPEAN COMMISSION Brussels, 21.6.2017 SWD(2017) 237 final COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT Accompanying the document 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 arrangments {COM(2017) 335 final} {SWD(2017) 236
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