On 1 September 2016, legislation was submitted to the Dutch parliament for the implementation of the amendments made by Council Directive (EU) 2015/2376 to the EU Directive on administrative cooperation in the field of taxation (2011/16/EU) concerning the automatic exchange of cross border tax rulings and advance pricing agreements (APAs). With the amendments, the Netherlands will begin the automatic exchange of information on tax rulings and APAs from 1 January 2017. Information will also be exchanged on the following rulings and APAs issued prior to that date: Rulings and APAs issued, amended or renewed between 1 January 2012 and 31...