Mandatory Automatic Exchange of Information on Tax Rulings: Political Agreement Reached in ECOFIN Council

Van Stappen, D.; Oepen, W. (Wolfgang); Molla, E.

Mandatory Automatic Exchange of Information on Tax Rulings: Political Agreement Reached in ECOFIN Council

Journal

Author

Van Stappen, D.; Oepen, W. (Wolfgang); Molla, E.

Country

International

Published Date

8 December 2015

Issue

International Transfer Pricing Journal 2016 (Volume 23), No. 1

DOI

https://doi.org/10.59403/28xq41g

Document

Go to Tax Research Platform

This article focuses on the proposed EU framework for the mandatory exchange of information on tax rulings, as defined by the ECOFIN Council on 6 October 2015. Given the parallel nature of the transparency element of BEPS Action 5, some comments thereon are also included.

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Mandatory Automatic Exchange of Information on Tax Rulings: Political Agreement Reached in ECOFIN Council