Amendment of mandatory automatic exchange of information in the field of taxation
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
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
Level 1
Introduction of an obligation to notify tax administrations
(binding, Amendment, DE)
Enlargement of the EU assistence directive
(binding, Amendment, EU)
Directive on administrative cooperation in the field of taxation (codification)
(binding, Main version, EU)
Tax Amendment Act (AbgÄG) 2020 with EU mandatory reporting act (EU-MPfG)
(binding, Main version, Amendment, AT)
Automatic exchange of information in the area of taxation
(binding, Main version, EU)
Level 2
Level 3 / Other
Automatic exchange of information (AIA)
(non-binding, INT)
Press statement on obligation to notify cross-border tax arrangements
(non-binding, DE)
List of non-cooperative jurisdictions for tax purposes
(non-binding, EU)
Application of the rules on the obligation to notify cross-border tax arrangements
(binding, Supplement, DE)
Source: EU, 2018/822, 2018