In its recently published December infringements package on legal action pursued against EU Member States, the European Commission has announced that it has sent a reasoned opinion to Belgium for its failure to communicate the transposition of new measures on the automatic exchange of tax rulings between EU tax authorities (Council Directive (EU) 2015/2376), which was to be completed by 31 December 2016. The Commission also notes that it has welcomed the transposition of the exchange measure…