Glavni sadržaj
Taxation and Customs Union

European Trust and Cooperation Approach – ETACA Pilot Project for MNEs

In July 2020, the European Commission published the Action Plan for fair and simple taxation supporting the recovery strategy, where it committed to develop, together with interested Member States, an EU Cooperative Compliance framework, commonly called ETACA (European Trust and Cooperation Approach). The aim of this non-legislative initiative is to facilitate and promote tax compliance by taxpayers based on greater cooperation, trust and transparency between taxpayers and tax administrations as well as amongst tax administrations.

Furthermore, the purpose is to provide a clear, EU-wide framework for a preventive dialogue between tax administrations and business taxpayers in order to stimulate a preventive dialogue leading to the performance by the tax administrations of a high-level risk assessment of the transfer pricing policy adopted by large multinational enterprises. As a result, companies receive support in their internationalisation in order to avoid double taxation issues and reduce tax compliance costs.

These ETACA Guidelines are addressed to the interested taxpayers and the participating tax administrations to help them during the ETACA PILOT Phase at a first stage and ultimately to run it on a more permanent basis.

11. LISTOPADA 2021.
Guidelines European Trust and Cooperation Approach (ETACA)
(1 MB - PDF)

The following tax administration committed with their participation to the ETACA PILOT:

Member StateContact details 
Austriaeu-ccpatbmf [dot] gv [dot] at (eu-ccp[at]bmf[dot]gv[dot]at)
Belgiuminternational [dot] taxationatminfin [dot] fed [dot] be (international[dot]taxation[at]minfin[dot]fed[dot]be )


Store-selskaber-sikker-postatsktst [dot] dk (Store-selskaber-sikker-post[at]sktst[dot]dk) (For the Attention of: Director, Large Companies and ETACA SPOC, The Danish Tax Agency)

Finlandtransferpricingatvero [dot] fi (transferpricing[at]vero[dot]fi)

ETACAatbzst [dot] bund [dot] de (ETACA[at]bzst[dot]bund[dot]de) / IVA8atbmf [dot] bund [dot] de (IVA8[at]bmf[dot]bund[dot]de) / IVB6atbmf [dot] bund [dot] de (IVB6[at]bmf[dot]bund[dot]de)

Italyentrate [dot] eurocooperativeatagenziaentrate [dot] it (entrate[dot]eurocooperative[at]agenziaentrate[dot]it)

Yves [dot] Wagneratco [dot] etat [dot] lu (Yves[dot]Wagner[at]co[dot]etat[dot]lu)Steve [dot] Schanckatco [dot] etat [dot] lu ( )

PolandETACAatmf [dot] gov [dot] pl (ETACA[at]mf[dot]gov[dot]pl)
Portugalugcatat [dot] gov [dot] pt (ugc[at]at[dot]gov[dot]pt)
Slovak Republiketacaatfinancnasprava [dot] sk (etaca[at]financnasprava[dot]sk)

elena [dot] manriqueatcorreo [dot] aeat [dot] es (elena[dot]manrique[at]correo[dot]aeat[dot]es)

carlosalfonso [dot] herreraalatcorreo [dot] aeat [dot] es (carlosalfonso[dot]herreraal[at]correo[dot]aeat[dot]es)


jham [dot] rijsbergenatbelastingdienst [dot] nl (jham[dot]rijsbergen[at]belastingdienst[dot]nl)

jj [dot] engelmoeratbelastingdienst [dot] nl (jj[dot]engelmoer[at]belastingdienst[dot]nl)

Flyer promoting ETACA for large multinational enterprises

11. LISTOPADA 2021.
ETACA - Flyer
(269.2 KB - PDF)