The Council of the European Union ministers have amended the tax cooperation directive produced by the European Commission postponing the start date for the automatic exchange of information on income and capital until 2015 in respect of taxable periods from 1 January 2014 and allowing the member states to opt out of disclosing pre 1 January 2010 information. Fishing expeditions are forbidden, instead a standard of 'foreseeable relevance' will be applied.  See here


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