European Commission 15 July 2020, COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT Tax fraud and evasion – better cooperation between national tax authorities on exchanging information Accompanying the document Proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation

EUROPEAN COMMISSION Brussels, 15.7.2020 SWD(2020) 131 final COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT Tax fraud and evasion – better cooperation between national tax authorities on exchanging information Accompanying the document Proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation {COM(2020) 314 final} {SEC(2020) 271