By Anders Oreby Hansen.
Published in TerraLex Connections July 2015.
On March 18, the EU Commission presented a proposal to amend an existing directive, aiming at combating corporate tax avoidance. The proposed amendment requires EU Member States to report all cross-border tax rulings and issued advance pricing arrangements to the Commission every three months. If adopted, the proposal would apply to all future rulings and pricing arrangements as well as all rulings and pricing arrangements issued within the last ten years that are still in force.
Read the article on TerraLex.com.