Tax & Accounting Blog

Flanders Implements EU DAC 3 on Automatic Exchange of Tax Ruling Information

Flanders Implements EU DAC 3 on Automatic Exchange of Tax Ruling Information

On March 14, 2017, Belgium published the Decree of February 17, 2017 in the official gazette, implementing in Flanders, the Dutch-speaking northern portion of Belgium, the December 8, 2015 amendments to the EU Mutual Assistance Directive (2015/2376) ("Directive" or DAC 3) on the automatic exchange of tax ruling and advance pricing … Read More

Italy Implements Automatic Exchange of Country-by-Country Reports

Italy Implements Automatic Exchange of Country-by-Country Reports

On March 8, 2017, Italy's Ministry of Economy and Finance published the Ministerial Decree of February 23, 2017 in the official gazette, which provides additional rules concerning country-by-country (CbC) reporting requirements in Italy, and implements EU Directive 2016/881 (the "Directive") on the mandatory automatic exchange of CbC reports among EU member … Read More