Article 1 
The Commission is hereby authorised to open negotiations, on behalf of the Union, to amend the Agreements concerning the automatic exchange of financial account information to improve international tax compliance between the European Union and the Swiss Confederation, the Principality of Liechtenstein, the Principality of Andorra, the Principality of Monaco and the Republic of San Marino, respectively.
Article 2 
1. The Commission shall conduct the negotiations in accordance with the negotiating directives set out in the addendum to this Decision. Those directives shall be revised and further developed, as appropriate, depending on the evolution of the negotiations. 2. The negotiations shall be conducted in close consultation with the Council Working Party on Tax Questions, which is hereby designated as the special committee within the meaning of Article 218(4) of the Treaty on the Functioning of the European Union. 3. The Commission shall report to and consult the special committee on a regular basis. Whenever requested by the Council, the Commission shall report to the Council on the conduct and the outcome of the negotiations, including in writing.
Article 3 
This Decision is addressed to the Commission.