Cooperative Compliance Programmes Across Europe – Two Decades of Experience and Possible Future Trajectories

Journal
Author
Allena, M.; Turina, A.
Country
European Union
Published Date
Issue
European Taxation 2025 (Volume 65), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.