The reinforcement of defensive measures taken by the 27 Member States to combat harmful tax regimes and corporate tax evasion has not closed all the gaps, concludes the EU’s Court of Auditors in its new report, published on Thursday 28 November.
The Court therefore recommends: improving the quality of reports related to the directive on administrative cooperation in tax matters (DAC 6)(see EUROPE B13465A26); ensuring that the penalties provided for in this directive have an adequate...