International - Mandatory Automatic Exchange of Information on Tax Rulings: Political Agreement Reached in ECOFIN Council
- D. Van Stappen; W. (Wolfgang) Oepen; E. Molla
- International Transfer Pricing Journal, 2016 (Volume 23), No 1
- 8 December 2015
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.