Taxation law: Foreign Tax websites

"The European Commission's tax policy strategy was explained in a Communication of 23 May 2001 on "Tax policy in the European Union - Priorities for the years ahead" (COM (2001) 260). See also the press release IP/01/737 Choose translations of the previous link and frequently asked questions MEMO/01/193 Choose translations of the previous link ).
In this Communication, the Commission reiterated its belief that there is no need for an across the board harmonisation of Member States' tax systems. Provided that they respect EU rules, Member States are free to choose the tax systems that they consider most appropriate and according to their preferences. In addition, any proposal for EU action in the tax field needs to take account of the principles of subsidiarity and proportionality. There should only be action at EU level where action by individual Member States could not provide an effective solution. In fact, many tax problems simply require better co-ordination (see COM/2006/823pdf(56 kB) Choose translations of the previous link of 19.12.2006) of national policies.
Within this framework, this Communication established as a main priority for tax policy that of addressing the concerns of individuals and businesses operating within the Internal Market by focusing on the elimination of tax obstacles to all forms of cross-border economic activity, in addition to continuing the fight against harmful tax competition and promoting greater cooperation between tax administrations in assuring control and combating fraud."