Tax Flash: International Taxation - Exchange of information of cross-border arrangements by intermediaries

During its meeting of May 25, 2018 the Economic and Financial Affairs (ECOFIN) Council adopted a COUNCIL DIRECTIVE amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements.

The directive, which will have to be transposed by Member States into national laws and regulations no later than 31 December 2019, targets intermediaries including tax advisors, accountants and lawyers that design and/or promote tax planning schemes and requires them to report schemes that are potentially aggressive.


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