The Directive 2011/16/EU (DAC) has been amended five times through the following amending Directives, most of which have broadened the scope of AEOI originally circumscribed to 5 categories of income and capital (income from employment, directors fees, life insurance products, pensions, ownership of and income from immovable property)
• 2014/107/EU (hereinafter “DAC2”) on automatic exchange of financial accounts information;
• 2015/2376/EU (hereinafter “DAC3”) on automatic exchange of advance cross-border tax rulings (ATR) and advance pricing agreements (APA);
• 2016/881/EU (hereinafter “DAC4”) on automatic exchange of CbC reports;
• 2016/2258/EU (hereinafter “DAC5”) as regards access to AML information by tax authorities;
• 2018/822/EU (hereinafter “DAC6”) on automatic exchange of information in relation to reportable cross-border arrangements.