| Author (Corporate) | European Court of Auditors |
|---|---|
| Publisher | Publications Office of the European Union |
| Series Title | ECA Special Reports |
| Series Details | 3/2021, Number 3 |
| Publication Date | January 2021 |
| ISBN | 978-92-847-5624-7 |
| ISSN | 1977-5679 |
| EC | QJ-AB-21-003-EN-N |
| Content Type | Report |
Summary:The EU encourages fair and effective taxation throughout the Single Market, with all taxes collected where they are due. We examined how the European Commission is monitoring the implementation and performance of the system for exchange of tax information, and how Member States are using the exchanged information. We found that the system has been well established, but more needs to be done in terms of monitoring, ensuring data quality and using the information received. We recommend that the Commission enhances the coverage of the EU legislative framework and develops monitoring and guidance. We also recommend that Member States make better use of the information they receive. |
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| Source Link |
Link to Main Source
https://www.eca.europa.eu/en/Pages/DocItem.aspx?did=57680
Alternative sources
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| Subject Categories | Taxation |
| International Organisations | European Union [EU] |
