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mercredi 8 décembre 2010
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Fax du mercredi 8 décembre 2010 - Tous les titres

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Combating tax fraud: Agreement on strengthened mutual assistance and the exchange of information

The Council today reached political agreement on a draft directive aimed at strengthening administrative cooperation in the field of direct taxation so as to enable the member states to better combat tax evasion and tax fraud. In the light of greater taxpayer mobility and a growing volume of cross-border transactions, the draft directive sets out to fulfil the member states' growing need for mutual assistance – especially via the exchange of information – so as to enable them to better assess taxes due. One of a number of measures implementing the EU's strategy against tax fraud, launched in 2006, the text provides for an overhaul of directive 77/799/EEC, on which administrative cooperation in the field of taxation has been based since 1977. The directive will ensure that the OECD model...
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