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
The EU also facilitates cooperation between businesses, tax authorities and civil society organisations to improve cross-border trade and promote effective tax administration.
Administrative Co-operation and Mutual assistance
With the increase of cross-border trade and mobility and the rise of electronic markets, it has become necessary to continuously modernise legal instruments for mutual assistance and make cooperation between tax administrations more efficient.
Administrative Co-operation and Mutual Assistance
Platform for Tax Good Governance
A group of experts assisting the Commission in developing initiatives to promote good governance in tax matters in third countries. The group also works on initiatives to tackle aggressive tax planning and identify and address double taxation.
Platform for Tax Good Governance
Tax Administration EU Summit (TADEUS)
TADEUS is a forum for the heads and deputy heads of EU countries’ tax administrations. Together with the Commission, they meet regularly to improve administrative cooperation within the EU and to meet common challenges.
Tax Administration EU Summit (TADEUS)
Double Taxation Conventions
The Commission is closely considering the possible conflicts between the EC Treaty and the bilateral double taxation treaties that EU countries have concluded with each other and with third countries.