Implementation of the EU requirements for tax information exchange European Implementation Assessment STUDY EPRS | European Parliamentary Research Service Editor: Eckhard Binder Ex-Post Evaluation Unit PE 662.603 – February 2021 EN Implementation of the EU requirements for tax information exchange European implementation assessment In February 2020, the European Parliament's Committee on Economic and Monetary Affairs (ECON) requested to draw up an implementation report on the implementation of the EU requirements for tax information exchange: progress, lessons learnt and obstacles to overcome. Sven Giegold (Greens/EFA, Germany) has been appointed rapporteur. This European implementation assessment (EIA) has been prepared by the Ex-Post Evaluation Unit (EVAL) within the European Parliamentary Research Service (EPRS) to accompany the scrutiny work of the Committee on Economic and Monetary Affairs. EPRS | European Parliamentary Research Service AUTHORS 1. The in-house opening analysis was written by Eckhard Binder from the Ex-Post Evaluation Unit, EPRS. 2. The research paper on the implementation of the EU requirements for tax information exchange: progress, lessons learnt and obstacles to overcome, was written by Patrice Muller, Nicholas Robin and James Forrester of LE Europe Limited and Amal Larhlid, Vanessa Vazquez-Felpeto, Vasilis Douzenis and Khush Patel of PricewaterhouseCoopers LLP. The research paper was written at the request of the Ex-Post Evaluation Unit of the Directorate for Impact Assessment and European Added Value, within the Directorate-General for Parliamentary Research Services (EPRS) of the Secretariat of the European Parliament. To contact the authors, please email:
[email protected] ADMINISTRATOR RESPONSIBLE Eckhard Binder, Ex-Post Evaluation Unit, EPRS.