2012/771/EU: Commission Recommendation of 6 December 2012 regarding measures inte... (32012H0771)
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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
- 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)
- 1. Subject matter
- 2. Definitions
- 3. Minimum standards of good governance in tax matters
- 4. Measures directed against third countries not complying with minimum standards set out in point 3
- 5. Measures in favour of third countries complying with minimum standards set out in point 3
- 6. Measures in favour of third countries which are committed to comply with minimum standards set out in point 3.
- 7. Follow-up
- 8. Addressees
- ANNEX
- STANDARDS OF TRANSPARENCY AND EXCHANGE OF INFORMATION
- A. AVAILABILITY OF INFORMATION
- B. ACCESS TO INFORMATION
- C. EXCHANGING INFORMATION
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