Annex to the Recommendation for a Council Decision authorising the opening of negotiations on an agreement between the European Union and the Kingdom of Norway in the field of administrative cooper...

EUROPEAN COMMISSION ANNEX to the Recommendation for a Council Decision Brussels, 25.6.2025 COM(2025) 332 final ANNEX authorising the opening of negotiations on an agreement between the European Union and the Kingdom of Norway in the field of administrative cooperation in direct tax matters ANNEX The Union should aim to conclude an agreement with the Kingdom of Norway (“Norway”) covering administrative cooperation in direct tax matters. The aim of the negotiations should be to provide a legal basis for an extension to Norway of parts of Council Directive 2011/16/EU of 15 February 20111 (Directive on Administrative Cooperation in the field of taxation - DAC), including its subsequent amendments. In particular, the negotiations should cover the following areas: –Automatic exchange of information on potentially tax-harmful cross-border arrangements, in accordance with Council Directive 2018/822 of 25 May 20182 (DAC6). –Automatic exchange of information on the categories of income and assets listed in article 8 of DAC, as amended by Council Directive 2021/514 of 22 March 20213 (DAC7) and Council Directive 2023/2226 of 17 October 20234 (DAC8). –Automatic exchange of information on tax rulings and advance pricing arrangements, in accordance with Council Directive 2015/2376 of 8 December 20155 (DAC3). Other forms of administrative cooperation covered by the DAC could be included if deemed useful to offer better opportunities to tackle tax evasion...