Dutch State Secretary of Finance Eric Wiebes has introduced legislation to the House of Representative to transpose into domestic law the amendments made to the EU administrative cooperation Directive (2011/16/EU) concerning the exchange of Country-by-Country (CbC) reports as per Council Directive (EU) 2016/881. Since the Dutch CbC reporting requirements are already generally in line with the EU requirements, the amendments to implement Council Directive (EU) 2016/881 are relatively limited, and include: The addition of an article in the law on international assistance in the field of taxation that sets out the basic provisions for CbC exchange in the EU, including...