The European Commissioner for Taxation, Pierre Moscovici, would like to step up the pace or, at least, lose no time in tackling tax fraud and tax evasion, particularly as regards the blacklist of tax havens and the implementation of the anti-tax evasion directive, which is to be transposed by 1 January 2019. Belgium has already announced its intention of waiting until 2020.
His message, to all countries of the EU, is that the “Paradise Papers have shown that when it comes to implementing...