On 11 April 2017, the Netherlands published the MoU concluded between the Dutch and Spanish tax authorities on the automatic exchange of information on taxes under Article 28 (Exchange of Information) of the 1971 Netherlands-Spain tax treaty and Article 2 of the EU Mutual Assistance Directive (2011/16/EU). The MoU was signed by the Netherlands and Spain on 10 March and 16 February 2017 respect…