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Version status: Amended | Document consolidation status: Updated to reflect all known changes
Version date: 14 April 2021 - onwards
  Version 2 of 2    

Article 8b Statistics on automatic exchanges

1. Member States shall provide the Commission on an annual basis with statistics on the volume of automatic exchanges under Articles 8(1), 8(3a), 8aa and 8ac and with information on the administrative and other relevant costs and benefits relating to exchanges that have taken place and any potential changes, for both tax administrations and third parties.

2. [deleted]

Comparing proposed amendment...