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AI Summary of Article 8b Statistics on automatic exchanges

Version status: Amended | Document consolidation status: Updated to reflect all known changes
Version date: 7 May 2025 - onwards
Version 3 of 3

Article 8b Statistics on automatic exchanges

Member States shall provide the Commission on an annual basis with statistics on the volume of automatic exchanges under Articles 8(1), 8(3a), 8aa, 8ac and 8ae and with information on the administrative and other relevant costs and benefits relating to exchanges that have taken place and any potential changes, for both tax administrations and third parties.