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Document 52017PC0335
Mandatory Disclosure Rules for Intermediaries
Propuesta de DIRECTIVA DEL CONSEJO que modifica la Directiva 2011/16/UE por lo que se refiere a la obligatoriedad del intercambio automático de información en el ámbito de la fiscalidad en relación con los mecanismos transfronterizos sujetos a comunicación
- EuroVoc thesaurus:
- intercambio de información; cooperación transfronteriza; mercado único; evasión fiscal; formalidad administrativa; fraude; fraude fiscal; cooperación fiscal europea; cooperación administrativa
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- Documents:
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COM/2017/0335 final - 2017/0138 (CNS) (Proposal for a directive)
Impact assessment
SWD/2017/0237 final - 2017/0138 (CNS) (Summary of impact assessment)
Opinion on impact assessment - Leading service:
- Directorate-General for Taxation and Customs Union