2012/0000(INI)

The dossier concerns tax evasion, tax avoidance and illicit financial flows, in the EU and developing countries. The amendments call for transparency on beneficial ownership of companies, trusts and foundations, automatic exchange of tax information, treating tax crimes as predicate offences to money laundering, action against transfer pricing and tax havens, and stronger cross-border cooperation between tax administrations, including on VAT as an Own Resource.