成人头条

The European Commission is considering the introduction of an EU-wide tax identification number and has commissioned a feasibility study. The aim of the study is to examine and address problems relating to the matching of information provided to tax authorities by taxpayers. The study follows a European Commission consultation paper published in February 2013 entitled .

The findings of the feasibility study - together with the 2013 consultation - may be used by the Commission to prepare a legislative proposal.

We - along with other trade bodies - are not part of the feasibility study but are concerned by its direction which appears to be skewed in favour of an EU-wide TIN.  Our letter argues that work on FATCA and the forthcoming common reporting standard means reforms on the exchange of taxpayer information are already advanced.  The need therefore for an EU-wide TIN is considerably reduced.

Click here to read our joint response.