Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements

Introductory Text
Article 1.Directive 2011/16/EU is amended as follows: Article 3 is amended...
Article 2.(1) Member States shall adopt and publish, by 31 December 2019...
Article 3.This Directive shall enter into force on the twentieth day...
Article 4.This Directive is addressed to the Member States.
Signature
1. ANNEX
  1. ANNEX IV HALLMARKS Part I. Main benefit test Generic hallmarks...

Council Directive (EU) 2018/822Show full title