Taxation: scope of the mandatory automatic exchange of information in the EU

Draft directive on the scope of the mandatory automatic exchange of information in the field of taxation in the EU. The amendments address tax fraud, avoidance and aggressive tax planning by multinational enterprise (MNE) groups, country-by-country reporting of revenue, profit and tax paid by tax jurisdiction, transfer pricing, reporting thresholds and confidentiality, the State aid dimension and Commission access to exchanged information, the protection of SMEs, and penalties for infringements.