State-of-play: Published in the Official Journal L 146/8 of 3 June 2016.
Entered into force: 3 June 2016. Transposition deadline: 5 June 2017.
- Opinion adopted in committee on 26 April 2016. Plenary vote took place on 12 May 2016.
- On 8 March 2016, the Council agreed its stance on a draft directive on the exchange of tax-related information on the activities of multinational companies. On 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.
- On 13 March 2018 the Council reached agreementon a proposal aimed at boosting transparency in order to tackle “aggressive” cross-border tax planning.
- On 25 May 2018, the Council adopted the rules aimed at improving transparency to prevent aggressive cross-border tax planning.
- On 5 December 2017 the Council published a list of non-cooperative jurisdictions.