Luxembourg has published the Law of 23 July 2016 (Bill 6972) in the Official Gazette. The Law transposes into domestic law 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 exchange of cross border tax rulings and advance pricing agreements (APAs). With the legislative procedure complete and the Law published, Luxembourg 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...