Brussels, 30/09/2015 (Agence Europe) - The Luxembourg Presidency of the Council of the EU will arrive at the Ecofin Council with an open question and all that that implies for the draft legislation to make automatic exchange of information compulsory for tax rulings, namely retroactivity.
The Presidency was proposing as a compromise that rulings and prior agreements should be exchanged on the price of transfers granted, amended or renewed within a five-year period following the application...