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Document 52017SC0236
Mandatory Disclosure Rules for Intermediaries
COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT Accompanying the document Proposal for 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
- EuroVoc thesaurus:
- scambio d'informazioni; cooperazione transfrontaliera; mercato unico; evasione fiscale; formalità amministrativa; frode; frode fiscale; cooperazione fiscale europea; cooperazione amministrativa
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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