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 Full text 
Thursday, 12 May 2016 - Strasbourg Revised edition

10.1. Mandatory automatic exchange of information in the field of taxation (A8-0157/2016 - Dariusz Rosati)

  Kay Swinburne (ECR ), in writing. ‒ I and the ECR Group voted in favour of the recent revision of the Administrative Cooperation Directive (DAC 4).

The DAC4 covers all the necessary procedures for better cooperation between tax administrations in the European Union – such as exchanges of information on request; spontaneous exchanges; automatic exchanges; participation in administrative enquiries; simultaneous controls; and notifications to each other of tax decisions. It also provided for the necessary practical tools, such as a secure electronic system for the information exchange.

This will ensure that tax authorities have the necessary information to act in a coordinated manner to fight against tax fraud and tax evasion.

This Directive must be treated separately to the recently released proposal by the Commission on the Accounting Directive that introduces country-by-country reporting by large multinational entities to the public.

The contents of the DAC4 and the level of granularity in the exchanges of information has been agreed internationally, therefore I do not support the amendments that have deviated from this international agreement, which would attempt to implement public country-by-country reporting via tax authorities instead of directly by the companies concerned.

Last updated: 21 October 2016Legal notice