Council

Directive No. 2014/107/UE, of 9 December

Amending Directive 2011/16/EU on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, as regards mandatory automatic exchange of information in the field of taxation.

Council

Decision of 9 December 2014

Decision concerning the accession of Croatia to the Convention of 23 July 1990 on the elimination of double taxation arising from the correction of profits of associated enterprises.

The convention enters into force between Croatia and each of the Member States of the European Union (“EU”) on 1 January 2015.

Commission

Implementing Regulation (EU) No 1353/2014, of 15 December

Amending Implementing Regulation (EU) No. 1156/2012 which lays down rules for the implementation of certain provisions of Council Directive No. 2011/16/EU on administrative cooperation in the field of taxation.