council resolut februari measur commun order combat intern tax evas avoid council european commun regard commun novemb commiss problem intern tax evas avoid practic tax evas tax avoid reach nation border member state lead budget loss violat principl fiscal justic distort capit movement condit competit intern natur problem mean nation measur effect extend state boundari insuffici nation tax administr collabor end basi bilater agreement collabor commun countri strengthen adapt form tax evas avoid care ensur inform exchang collabor disclos unauthor person safeguard member state basic right procedur guarante citizen undertak account requir state preserv secreci matter member state receiv inform undertak purpos make correct assess tax incom profit support prosecut failur person concern observ fiscal law receiv state afford inform degre confidenti state aros consid desir action initi point set mutual exchang member state request inform appear make correct assess tax incom profit inform case appear artifici transfer profit undertak countri transact carri undertak member state countri order obtain tax advantag tax evad reason order make exchang inform effect studi possibl harmon legal administr mean tax administr collect inform exercis right investig carri investig make correct assess tax incom profit state complianc nation law behalf state request studi provis facil offici state assist state work establish exploit fact make correct assess tax incom profit ow state collabor commiss perman studi cooper procedur exchang experi field consid field artifici transfer profit group undertak aim improv prepar regul suitabl commun take note commiss scope power step sector