Enlargement of the EU assistence directive
Initiative
Official name
Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation
Type
Directive
Level 1
Initiator
EU
Submitted
12.06.2013
Doc. code
2014/107
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
Access to anti-money-laundering information by tax authorities
(binding, Amendment, EU)
Mandatory automatic exchange of information in the field of taxation
(binding, Amendment, EU)
Repealing of the EU Savings Directive
(binding, Amendment, EU)
Amendment of mandatory automatic exchange of information in the field of taxation
(binding, Amendment, EU)
Directive on administrative cooperation in the field of taxation (codification)
(binding, Main version, EU)
Automatic exchange of information in the area of taxation
(binding, Main version, EU)
Level 2
Amendment of the FATCA/CRS Guidelines
(binding, Amendment, NL)
Level 3 / Other
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Source: EU, 2014/107, 2014