Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation
Introductory Text
Article 1.Directive 2011/16/EU is amended as follows: In Article 3, point...
Article 2.(1) Member States shall adopt and publish, by 31 December...
Article 3.This Directive shall enter into force on the twentieth day...
Article 4.This Directive is addressed to the Member States.
Signature
ANNEX
ANNEX I REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT...