Automatic exchange of information in the area of taxation

Topic area:
Status: 11.03.2011 |
Archiviert
Key words:
Tax, Main version
Initiative
Official name
Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC
Type
Directive
Level 1
Initiator
EU
Submitted
Doc. code
2011/16/EU
Summary
Status
Status

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Current version
Final version
15.02.2011
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
Enlargement of the EU assistence directive (binding, Amendment, EU)
Mandatory automatic exchange of information in the field of taxation (binding, Amendment, EU)
Amendment of mandatory automatic exchange of information in the field of taxation (binding, Amendment, EU)
Access to anti-money-laundering information by tax authorities (binding, Amendment, EU)
Taxation: Deadlines for administrative cooperation extended (non-binding, Amendment, EU)
Exchange of information on financial accounts in tax matters (FKAustG) (binding, Main version, DE)
Expansion of the information exchange framework for taxation to include crypto assets and e-money (binding, Amendment, EU)
Level 2
Administrative cooperation in the field of taxation (binding, Amendment, EU)
Level 3 / Other
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Source: EU, 2011/16/EU, 2011