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Home› Other› Directive on Administrative Cooperation in Taxation (DAC)

Chapter III · OTHER FORMS OF ADMINISTRATIVE COOPERATION  ›  Section V · Sharing of best practices and experience › Article 15

Scope and conditions

1.   Member States shall, together with the Commission, examine and evaluate administrative cooperation pursuant to this Directive and shall share their experience, with a view to improving such cooperation and, where appropriate, drawing up rules in the fields concerned.

2.   Member States may, together with the Commission, produce guidelines on any aspect deemed necessary for sharing best practices and sharing experience.

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