Cooperative Compliance Programmes Across Europe – Two Decades of Experience and Possible Future Trajectories
Journal
Country
European Union
Published Date
Issue
European Taxation 2025 (Volume 65), No. 6
Document
This article provides a comparative overview of cooperative compliance regimes in selected European countries, highlighting their possible trajectories in light of reforms that have taken place in some of the countries surveyed. These developments are placed into the broader context of supranational initiatives promoted by the European Union, with particular reference to the European Trust and Cooperation Approach.