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«Tax rulings» – The adoption of the new Council Directive (EU) 2015/2376 of 8 December 2015
The council of the European Union adopted a new directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation.
Eric Ginter, partner at Hoche Société d’Avocats gives an overview of the new context of “tax rulings” in Europe following the adoption of the new directive.
Article by Eric Ginter, partner at Hoche Société d’Avocats.