Mandatory Automatic Exchange of Information in the field of taxation (DAC 4)

Published 06.12.2019

State of play: 3 June 2016, published in the Official Journal (L 146/8)

Level 1 

Parliament

  • 26 April 2016, the ECON Committee adopted its opinion on draft report.
  • 12 May 2016, the Parliament adopted the proposal in plenary.

Council

  • 8 March 2016, the Council agreed its position on a draft directive on the exchange of tax-related information on the activities of multinational companies.
  • 25 May 2016, the Council adopted rules on the reporting by multinational companies of tax-related information and exchange of that information between member states.
  • 5 December 2017, the Council published a list of non-cooperative jurisdictions.
  • 13 March 2018, the Council reached an agreement on the proposal.
  • 25 May 2018, the Council adopted the rules aimed at improving transparency to prevent aggressive cross-border tax planning.
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