1 Amendments of Paul TANG related to 2016/0209(CNS)
Amendment 45 #
Proposal for a directive
Article 1 – paragraph 1 – point -1 (new)
Article 1 – paragraph 1 – point -1 (new)
Directive 2011/16/EU
Article 8 a (new)
Article 8 a (new)
The following article is inserted: “Article 8a The tax authorities of a Member State shall, within two months of their collection, automatically exchange the documents and information referred to in Article 22 of this Directive with any other Member State and the European Commission if the beneficial owner of a firm, or, in the case of a trust, the settler, one of the trustees, the protector (where applicable), a beneficiary or any other person exercising genuine control over the trust, or, lastly, the holder of an account referred to in Article 32a of Directive (EU) 2015/849 is a taxpayer in that Member State.”