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Economic and Social Policies, PUBLICATIONS

Tax transparency for intermediaries [EU Legislation in Progress]

Written by Cécile Remeur (2nd edition),

Updated on 21.02.2018

© Argus / Fotolia

The situations highlighted by the ‘Panama papers’ and ‘Paradise papers’, among others leaks show how certain intermediaries and other providers of tax advice appear to have facilitated companies and individuals in avoiding taxation, often through complex cross-border schemes involving routing assets to, or through, offshore entities. Among the tools to fight tax avoidance and aggressive tax planning are established mechanisms for disclosure of tax information and publication of tax-relevant information by companies.

In June 2017, the Commission adopted a proposal aimed at ensuring early information on such situations, by setting an obligation to report cross-border arrangements designed by tax intermediaries or taxpayers and by including the information collected in the automatic exchange of information between tax authorities within the European Union. The proposal responds to calls made by both the European Parliament and the Council.

Interactive PDF

Proposal for a Council directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements
Committee responsible: Economic and Monetary Affairs (ECON) COM(2017) 335 of 21.6.2017

procedure ref.: 2017/0138(CNS)

Consultation procedure – parliament adopts only a non-binding opinion

Rapporteur: Emmanuel Maurel (S&D, France)
Shadow rapporteurs: Fulvio Martusciello (EPP, Italy)

Pirkko. Ruohonen-Lerner (ECR, Finland)

Lieve Wierinck (ALDE, Belgium)

Dimitrios Papadimoulis (GUE/NGL, Greece)

Molly Scott Cato (Greens/EFA, UK)

Barbara Kappel (ENF, Austria)

Next steps expected: Vote in plenary

timeline step 5 on 7 voted in plenary



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The content of all documents (and articles) contained in this blog is the sole responsibility of the author and any opinions expressed therein do not necessarily represent the official position of the European Parliament. It is addressed to the Members and staff of the EP for their parliamentary work. Reproduction and translation for non-commercial purposes are authorised, provided the source is acknowledged and the European Parliament is given prior notice and sent a copy. Copyright © European Union, 2014. All rights reserved

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