7. Calls on the Commission to set up a programme, similar to Fiscalis and Hercules, to assist developing countries in building capacity to combat tax fraud, corruption, tax evasion and aggressive tax planning, which should include, in particular, technical assistance for human resources training and the development of administrative structures; stresses the need for such assistance to be provided in a transparent manner;

The European Commission presented a package of tax transparency measures as part of its ambitious agenda to tackle corporate tax avoidance and harmful tax competition in the EU.

76. Recalls the need for measures to safeguard tax revenues, in particular for programme countries, as enshrined in Regulation (EU) No 472/2013 of the European Parliament and of the Council on the strengthening of economic and budgetary surveillance of Member States in the euro area experiencing or threatened with serious difficulties with respect to their financial stability (the Gauzès report), by taking ‘measures in close cooperation with the Commission and in liaison with the ECB and, where appropriate, with the IMF, aiming to reinforce the efficiency and effectiveness of revenue collection capacity and the fight against tax fraud an ...[+++]d evasion, with a view to increasing its fiscal revenue’; recalls that effective steps to fight and prevent fiscal fraud both within and outside the EU should be taken rapidly; recommends implementing measures that would make all parties contribute fairly to tax revenues;

76. Recalls the need for measures to safeguard tax revenues, in particular for programme countries, as enshrined in Regulation No 472/2013 of the European Parliament and of the Council on the strengthening of economic and budgetary surveillance of Member States in the euro area experiencing or threatened with serious difficulties with respect to their financial stability (the Gauzès report), by taking ‘measures in close cooperation with the Commission and in liaison with the ECB and, where appropriate, with the IMF, aiming to reinforce the efficiency and effectiveness of revenue collection capacity and the fight against tax fraud and eva ...[+++]sion, with a view to increasing its fiscal revenue’; recalls that effective steps to fight and prevent fiscal fraud both within and outside the EU should be taken rapidly; recommends implementing measures that would make all parties contribute fairly to tax revenues;

2. The specific objective of the programme shall be to support the fight against tax fraud, tax evasion and aggressive tax planning and the implementation of Union law in the field of taxation by ensuring exchange of information, by supporting administrative cooperation and, where necessary and appropriate, by enhancing the administrative capacity of participating countries with a view to assisting in reducing the administrative burden on tax authorities and the compliance costs for taxpayers .

2. The specific objective of the programme shall be to improve the operation of the taxation systems and to contribute towards fighting against tax fraud, tax evasion and aggressive tax avoidance, in particular through cooperation between participating countries, their tax authorities, their officials and, where appropriate and desirable, external experts.