Brussels, 15/12/2014 (Agence Europe) - On Monday 15 December, the OECD argued in favour of a “broad but concentrated” scope of application of the automatic exchange of information (AIE) on tax rulings.
Pascal Saint-Amans, director of the Centre for Tax Policy and Administration of the OECD, explained in a webcast that any ruling which could be to the detriment of another country should be shared, not just the rulings related to preferential regimes, as provided for by the fifth point of...