Wednesday, October 1, 2003
Volume:
19
Issue:
10
397
Abstract:
On July 31, 2003, the European Union Council published the European Commission?s proposed directive on mutual assistance of member states? competent authorities in investigations of tax fraud. The proposed changes respond to greater risks for tax evasion and avoidance and would update a 1977 directive with regard to exchange of information on request and which authorities are able to exchange information in this manner.