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 ANNEX ‘ANNEX I REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATION ‘ANNEX II COMPLEMENTARY REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATION

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 ANNEX ‘ANNEX I REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATION ‘ANNEX II COMPLEMENTARY REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATIONeu-directive-2014-x-x-107