In the context of improving administrative cooperation more widely and supportig the fight against tax fraud, tax evasion and aggressive tax planning, it may be useful for the Union to conclude agreements with third countries in order to allow those countries to use the Union components of the European Information Systems to support a secure exchange of information between them and the Member States in the framework of bilateral tax agreements.
I gcomhthéacs feabhas a chur ar chomhar riaracháin i gcoitinne agus an comhrac i gcoinne calaoise cánach, imghabhála cánach agus pleanála ionsaithí cánach a thacú, d'fhéadfadh sé go bhfónfadh sé don Aontas comhaontuithe a chur i gcrích le tríú tíortha, ionas go bhféadfadh na tíortha sin leas a bhaint as comhpháirteanna an Aontais de na Córais Eorpacha Faisnéise chun tacú le malartú slán faisnéise idir iad féin agus na Ballstát faoi chuimsiú na gcomhaontuithe déthaobhacha cánach.