EC package on fight against tax fraud and evasion, aggressive tax planning and good governance in relation to third countries

EU direct tax group newsalerts ()

On 6 December 2012, the EU Commission issued two formal Recommendations, one on ‘aggressive tax planning’ and one on ‘measures intended to encourage third countries to apply minimum standards of good governance in tax matters’. These nonbinding Recommendations form part of a broader action plan to strengthen the fight against tax fraud and tax evasion.