The automatic exchange of information is a key element of the proposed legislation, as it is envisaged that information disclosed by intermediaries to the tax authorities will then be exchanged automatically with other tax authorities in the EU.
Avtomatična izmenjava informacij je ključni element predlagane zakonodaje, saj je predvideno, da si bodo davčni organi informacije, ki jim jih razkrijejo posredniki, potem avtomatično izmenjali z drugimi davčnimi organi v EU.