Opinion Statement PAC 3/2017 on the European Commission’s Proposal for a Council Directive Amending Directive 2011/16/EU as Regards Mandatory Automatic Exchange of Information in the Field of Taxation (COM/2016/025 final – 2016/010 (CNS))

This CFE Opinion Statement, submitted to the European Institutions on 27 July 2017, discusses the proposed directive amending the Directive on Administrative Cooperation (2011/16) as regards mandatory exchange of information, i.e. mandatory disclosure rules.