5.1.Improving Member States' coordination on tax audits
The Directive on Administrative Cooperation provides for cooperation between Member States on tax inspections and audits, and encourages the exchange of best practices between tax authorities. These instruments are not yet being used to full effect however, and the divergent national approaches to auditing corporations contrast with the highly organised tax planning techniques of certain companies. The Commission will therefore promote greater cooperation between Member States in this area. It will launch a discussion with Member States, within the Platform on Tax Good Governance, to determine how a more strategic approach to controlling and auditing cross-border companies can be taken forward.
