Tax fraud: Standard provision agreed for agreements with third countries

25 May 2018

The Council approved a standard provision on good tax governance to be included in EU agreements with third countries.

Ministers’ conclusions emphasise the need to prevent cross-border tax fraud and tax evasion, as well as money laundering, corruption and the financing of terrorism.

The new provision reflects developments in international tax standards since a previous standard provision was agreed in 2008. These include OECD standards aimed at preventing corporate tax base erosion and profit shifting.

Read the full text of the Council conclusions


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