What Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation requires
This Directive mandates EU Member States to automatically exchange information on financial accounts held by tax residents of other Member States, based on the OECD Common Reporting Standard (CRS). It requires Financial Institutions to perform due diligence and report account information under Article 8 of Directive 2011/16/EU, as amended.
Pillar: Tax & Transfer Pricing · Authority: Council of the European Union · Version: 1.0.1 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32014L0107
SHA-256 integrity: 41907487c1b22a4e29a0c40348dd85bd8b9056672a598a5c5824a31b1fe338c0
Primary Citations — 5 traced to source
- Directive 2014/107/EU, Article 8(1) - Designation of Reporting Financial Institutions
- Directive 2014/107/EU, Article 8(2) - Due diligence and identification of Reportable Accounts
+ 3 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
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- Discovery (free): /api/v1/nodes/eu-dac2-automatic-exchange-financial-info.json — 6-field metadata
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