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

Research output: Contribution to journal › Article

Abstract

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.
Original languageEnglish
Pages (from-to)237-245
Number of pages9
JournalEuropean Taxation
Volume65
Issue number6
DOIs
Publication statusPublished - 2025

All Science Journal Classification (ASJC) codes

  • Economics, Econometrics and Finance (miscellaneous)
  • Law

Keywords

  • Cooperative Compliance

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