Draft Article 8ae Scope and conditions of mandatory automatic exchange of information on election following the option to apply head office taxation rules, Head office taxation tax returns and draft tax assessments

AI Summary of Draft Article 8ae Scope and conditions of mandatory automatic exchange of information on election following the option to apply head office taxation rules, Head office taxation tax returns and draft tax assessments

Version status: Draft | Document consolidation status: Updated to reflect all known changes

Version date: 12 September 2023 - onwards

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DRAFT To be inserted Article 14 Amendments to Directive 2011/16/EU of the Proposal for a Council Directive establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU (COM(2023) 528 final / 2023/0320 (CNS)) (updated 19 April 2024 with Cover Note - Opinion of the European Economic and Social Committee)

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[Draft Proposed Article]

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AI Summary of Draft Article 8ae Scope and conditions of mandatory automatic exchange of information on election following the option to apply head office taxation rules, Head office taxation tax returns and draft tax assessments

Draft Article 8ae Scope and conditions of mandatory automatic exchange of information on election following the option to apply head office taxation rules, Head office taxation tax returns and draft tax assessments