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.
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.
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.