On 22 March 2016, Bill 6972 was submitted to the Luxembourg parliament for the implementation of amendments made to 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). The amendments to the Directive were made on 8 December 2015 ({News-2015-12-10/A/2- previous coverage}), and the automatic exchange of tax rulings and APAs is to begin 1 January 2017. Individual EU Member Stat…