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HomeFeasibility study on the improvement of the identification of taxpayers through tax identification numbers (TINs)
Phases 2&3 of the feasibility study on an EU TIN : final report
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In response to the European Commission’s Action Plan to strengthen the fight against tax fraud and tax evasion, DG TAXUD is assessing options to improve taxpayer identification in a cross-border transaction context and the matching of information transferred among national Tax Administrations. In this context, this Feasibility Study was launched. Following an assessment of four essential business capabilities for identifying taxpayers and the current problems, the study determined that it is presently not possible to identify and match taxpayers effectively and efficiently in a cross-border transaction context. In order to satisfy the capabilities and address the problems, potential Policy Options were defined. These Options were assessed and fine-tuned to select the most favourable and efficient ones. Furthermore, the Policy Options retained were combined into Policy Packages. Policy Package 1 would introduce the possibility of checking TINs (or equivalents) semantically, whereas Policy Package 2 would make this mandatory for relevant Economic Operators and Tax Administrations. Policy Package 3 would introduce a unique Tax Pass. The expected impact of the Policy Packages was then examined in terms of their coherence, effectiveness and efficiency compared with the baseline. Finally, a Multi-Criteria Analysis revealed that Policy Package 3 would be the preferred solution.
- Published:
- Corporate author(s): Deloitte , Directorate-General for Taxation and Customs Union (European Commission)
- Themes: Taxation
- Subject: administrative cooperation , cross-frontier data flow , exchange of information , feasibility study , fight against crime , fraud , money laundering , tax authorities , tax avoidance , tax evasion , tax law , taxpayer
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| ISSN | ISBN 978-92-79-76898-9 | DOI 10.2778/93637 | Catalogue number KP-02-16-512-EN-N |
- Released on EU Publications:
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