European Parliament

Resolution 2013/2060(INI), of May 21, 2013, published on February 12, 2016

Establishes measures on fight against tax fraud, tax evasion and tax havens, emphasizing the EU’s role in the international arena, envisaging the reduction of the tax gap between the Member States, and recommending actions to be at the forefront of the EU strategy in this matter.

European Parliament

Resolution 2013/2025(INI), of May 21, 2013, published on February 12, 2016

Contains the Annual Tax Report, identifying hidden resources that might contribute to economic growth through the taxation policy, and recommending the Member States to take measures on fighting tax fraud and evasion and abolishing double taxation, double non-taxation and discriminatory measures against EU enterprises.

European Commission

Recommendation (EU) 2016/136, of January 28 2016, published on February 2, 2016

Recommends the implementation of measures against tax treaty abuse, applying to the Member States celebrating the referred treaties, adopting the definition of permanent establishment pursuant to the OECD Model Tax Convention, and changing the general anti- abuse provision pertaining that Model.


Decision (EU) 2016/242, of February 2016, published on 20 February 2016

Authorizes the signing, on behalf of the European Union, of the Amending Protocol to the Agreement between the European Community and the Principality of Andorra providing for measures equivalent to those laid down in the Directive on taxation of savings income in the form of interest payments.