Keres

On 15 December 2015, Parliament and Council negotiators reached a provisional agreement on a new EU directive setting common rules for protecting trade secrets and confidential information in the EU. On 28 January 2016, the Legal Affairs Committee (rapporteur Constance Le Grip, EPP, France) endorsed the agreed text, which is now to be voted by Parliament as a whole.

This paper forms part of a series of analytical pieces on various key tax issues, prepared by Policy Department A at the request of the TAXE Special Committee of the European Parliament. It deals with the need for information exchange between sovereign states on tax-related issues, which is increasing rapidly. In this vein, the Organisation for Economic Co-operation and Development (OECD) and the EU have developed better instruments of information exchange. The OECD has enlarged the scope of Articles ...