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

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.