DAC — Article 15

The article's text

Article 15
Scope and conditions
1. Member States shall, together with the Commission, examine and evaluate administrative cooperation pursuant to this Directive and shall share their experience, with a view to improving such cooperation and, where appropriate, drawing up rules in the fields concerned.
2. Member States may, together with the Commission, produce guidelines on any aspect deemed necessary for sharing best practices and sharing experience.
CHAPTER IV
CONDITIONS GOVERNING ADMINISTRATIVE COOPERATION

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

business association

Who	Country	What they wrote
Pearle*-Live Performance Europe	BE	his source taxation. The OECD gives the following options in its latest 2014 Commentary on Art. 17: (a) exclude employees and let Art. 15 prevail over Art. 17 (b) insert a de-minim-amount equivalent to 15 000 EUR1 expressed in the currency of the other state, ↗

Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.

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