Collecting taxes and the fight against tax evasion are powers of the member states of the European Union. In a globalized world with globalized actors, the member states would need more means to collect the due taxes at a global level. The European Union and offers a broad framework and instruments for member states to deal with cross-border tax issues, including potential tax evasion. On March 2nd 2012, the European Council invited the Council or the Commission to rapidly develop concrete ways to improve the fight against fiscal fraud and tax evasion, including in third countries and to present a report by June 2012. In April 2012, the European Parliament adopted a Resolution - echoing the urgent need for action in this area.
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