- Funding Programme
- Year
- 2023
Enhancing the quality and use of internationally exchanged tax information in Finland and Hungary
The Commission provides technical support to the Finnish Tax Administration and the Hungarian National Tax and Customs Administration to enhance their implementation of the Directive on Administrative Cooperation in the field of taxation (DAC), particularly with regards to the automatic exchange of information (AEOI) with other EU Member States.
The project will help the Finnish and Hungarian beneficiary authorities in their fight against aggressive tax planning, tax fraud, tax evasion and tax avoidance.
Context
The fight against cross-border tax fraud, evasion and avoidance is high on the EU tax agenda, of which the Directive on Administrative Cooperation in the field of taxation (DAC) is a critical pillar. Yet, the mandatory tax data exchange under DAC results in huge volumes of incoming and outgoing data, which is often of substandard quality and which tends to be underused by tax administrations across the EU.
The requested technical support project will therefore help the Finnish and Hungarian beneficiary authorities improve the quality, use, monitoring and evaluation of the internationally exchanged tax information in the context of DAC AEOI.
Support delivered
At the end of the project, the two beneficiary authorities will each have tailored outputs targetting the quality, use and performance monitoring of DAC AEOI data. Specifically, expected outputs are:
- diagnostics reports;
- recommendations;
- practical guidelines;
- IT documentation, including business cases and technical specifications;
- implementation strategies and action plans
- training (Finland only).
The project is funded by the European Union via the Technical Support Instrument and implemented by Deloitte in cooperation with DG REFORM.
Results expected
The technical support is expected to improve the beneficiary authorities’ implementation of DAC. In particular:
- increased capacity and improve preparedness to implement DAC;
- more frequent and effective use of received DAC AEOI data;
- higher quality DAC AEOI data sent to other EU Member States;
- monitoring and evaluating the quality, use and outcome of the DAC AEOI data.
The technical support would over the middle- to long-term contribute to a higher extent of fair taxation, tax collection, fair market competition and economic growth.