Brussels, 18/03/2015 (Agence Europe) - On 18 March, the European Commission presented its proposal on the automatic exchange of information (AEI) it wishes to apply from 1 January 2016 on tax rulings (or 'anticipatory tax decisions') with a cross-border impact, whilst pledging to go further in fighting unfair tax optimisation practices by multinationals.
The Commissioner for Taxation, Pierre Moscovici, said that the Commission's proposal had been well put together: the scope of application...