Opinion Statement CFE 1/2020 on the Potential Commission Initiative to Strengthen the Administrative Assistance Directive on Administrative Cooperation in Direct Taxation

In this Opinion Statement, submitted on 3 April 2020, the CFE discusses the EU Commission consultation undertaken in Q1 2020 about a potential initiative to strengthen the Mutual Assistance Directive (2011/16) concerning the ability of tax administrations across the European Union to obtain tax-related information on taxpayers who generate income via the digital platform economy.