Tax Transparency and Cooperation

In the EU, tax policy is the responsibility of EU countries and their national authorities. However, the EU helps countries exchange information to: 

• combat tax fraud, avoidance and evasion 
• counter aggressive tax planning 
• avoid double (non-) taxation 
• tackle issues related to tax havens and tax-related crimes 

In addition, the EU facilitates cooperation between businesses, tax authorities and civil society organisations to improve cross-border trade and promote effective tax administration. Some of the main legislative proposals in recent years regarding tax relate to country-by-country tax reporting and the automatic exchange of information. 

Visit the links below for specific information on tax transparency and cooperation in the EU.