# Taxation: mandatory automatic exchange of information in relation to reportable cross-border arrangements

European Parliament procedure 2017/0138(CNS) (CNS - Consultation procedure, 8th term, committee ECON). Stage: Procedure completed. 105 committee amendments tabled by 15 Members between 2017-12-18 and 2017-12-18.

## What the amendments focus on

This dossier concerns taxation and the mandatory automatic exchange of information on reportable cross-border arrangements. Amendments revise recitals on protecting national tax bases from erosion, aggressive tax planning and base erosion and profit shifting (BEPS), the disclosure obligation on intermediaries, auditors and taxpayers, the Common Reporting Standard (CRS), money offshore, the OECD BEPS Action 12, whistleblowers, intellectual property rights, and country-by-country reporting, citing tax-leak cases.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Molly SCOTT CATO | United Kingdom | Verts/ALE | 28 | https://amendeu.com/md/meps/124942.md |
| Dimitrios PAPADIMOULIS | Greece | GUE/NGL | 26 | https://amendeu.com/md/meps/28586.md |
| Pirkko RUOHONEN-LERNER | Finland | ECR | 17 | https://amendeu.com/md/meps/132366.md |
| Miguel VIEGAS | Portugal | GUE/NGL | 12 | https://amendeu.com/md/meps/125100.md |
| Barbara KAPPEL | Austria | ENF | 11 | https://amendeu.com/md/meps/125024.md |
| Emmanuel MAUREL | France | GUE/NGL | 10 | https://amendeu.com/md/meps/24505.md |
| Jeppe KOFOD | Denmark | S&D | 8 | https://amendeu.com/md/meps/124870.md |
| Pervenche BERÈS | France | S&D | 8 | https://amendeu.com/md/meps/1985.md |
| Ramón JÁUREGUI ATONDO | Spain | S&D | 7 | https://amendeu.com/md/meps/97078.md |
| Lieve WIERINCK | Belgium | ALDE | 7 | https://amendeu.com/md/meps/183022.md |
| Tom VANDENKENDELAERE | Belgium | PPE | 5 | https://amendeu.com/md/meps/129164.md |
| Alfred SANT | Malta | S&D | 3 | https://amendeu.com/md/meps/124781.md |
| Bernd LUCKE | Germany | ECR | 3 | https://amendeu.com/md/meps/124820.md |
| Bernard MONOT | France | EFDD | 2 | https://amendeu.com/md/meps/124761.md |
| Fulvio MARTUSCIELLO | Italy | PPE | 1 | https://amendeu.com/md/meps/124828.md |

## Official source documents

- PE615.388: http://www.europarl.europa.eu/doceo/document/ECON-AM-615388_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2017-0138-CNS · machine-readable: https://amendeu.com/data/dossiers/2017-0138-CNS.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2017-0138-CNS
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