Mandatory automatic exchange of information in the field of taxation

Topic area:
Status: 16.03.2016 |
Archived
Key words:
Regulatory reporting, Amendment
Initiative
Official name
COUNCIL DIRECTIVE (EU) 2015/2376 of 8 December 2015 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation
Type
Directive
Level 1
Initiator
EU
Submitted
18.03.2015
Doc. code
2015/2376
Summary
Status
Status

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Current version
Final version
08.12.2015
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)
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
–
Level 3 / Other
–

Source: EU, 2015/2376, 2015