The European Commission has announced as part of its September infringements' package: key decisions that it has requested Poland to fully transpose Council Directive 2014/107/EU. The Directive amends the EU Directive on administrative cooperation in the field of taxation (2011/16/EU) to provide for the mandatory automatic exchange of financial account information and expands the scope of information to be exchanged to include interest, dividends, gross proceeds from the sale of financial assets and other income, and account balances. Although EU Member States were required to transpose the rules by 1 January 2016, Poland has not yet informed the Commission that...