26 February 2014

EU Fighting tax evasion and avoidance

This summary of the EU’s efforts in recent months on tackling tax evasion and avoidance is prepared based on the memo (MEMO/13/1096) published by the European Commission in December 2013. Certain references have been refreshed and/or added to cover the development achieved since the date of publication. 

According to the memo, the process explained below started in December 2012 by publishing the Commission’s Action Plan (IP/12/1325) to better tackle tax evasion and corporate tax avoidance...More