The amended administrative cooperation directive requiring member states automatically to exchange information on all new cross-border tax rulings came into force on 1 January 2017. Exchange of information will be made through a central depositary accessible to all EU countries and will be required every six months.
The amended administrative cooperation directive requiring member states automatically to exchange information on all new cross-border tax rulings came into force on 1 January 2017. Exchange of information will be made through a central depositary accessible to all EU countries and will be required every six months.
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