Amendment of mandatory automatic exchange of information in the field of taxation (DAC 6)

Topic area:
Key words:
Tax, Amendment
Initiative
Official name
Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements
Type
Directive
Level 1
Initiator
EU
Submitted
01.03.2018
Doc. code
2018/822
Summary
Status
Status

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Current version
Final version
25.05.2018
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives

Source: EU, 2018/822, 2018