Tax fraud: Standard provision agreed for agreements with third countries

25.05.2018

Photo: European Union


The Council adopted conclusions on the EU standard provision on good governance in tax matters for agreements with third countries.

The Council:

  1. RECALLS the Council conclusions of 14 May 2008 in the field of tax provisions in agreements with third countries with a view to tackling tax fraud and evasion and to reinforce efforts to combat cross-border tax fraud and evasion in the area of taxation and REFERS to the specific provision on good governance in the tax area to be included in relevant agreements to be concluded with third countries by the Union and its Member States, which was adopted on that occasion.
  2. RECALLS the Council conclusions of 25 May 2016 on an external taxation strategy and measures against tax treaty abuse which called for a new standard provision in line with the evolution of international standards in the tax area.

Read the full text of the Council conclusions here.

Visit the meeting the page on the website of the Council of the European Union.

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