European Commission 6 December 2012, 2012/771/EU: Commission Recommendation of 6 December 2012 regarding measures intended to encourage third countries to apply minimum standards of good governance in tax matters

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European Union · · · Cited by 10 · 06-12-2012

12.12.2012 EN Official Journal of the European Union L 338/37 COMMISSION RECOMMENDATION of 6 December 2012 regarding measures intended to encourage third countries to apply minimum standards of good governance in tax matters (2012/771/EU) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, and in particular Article 292 thereof, Whereas: (1) In an

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