Taxation: administrative cooperation

Consultation dossier on administrative cooperation in the field of taxation. Amendments address automatic and spontaneous exchange of information between Member States' competent authorities, optional versus mandatory exchange, categories of income and capital such as work income, dividends, capital gains and royalties, principles of proportionality, transparency and independent control, data protection, control systems and liaison offices, the Commission's implementing role, bilateral and multilateral agreements, bank-secrecy limits and relations with third countries.