 effectively proposes that all states should align their information exchange to the most open level ensuring that member use financial confidentiality as and to refuse to provide information that memay
The second effectively proposes that all the Member States should align their information exchange standards to the most open level, particularly by ensuring that Member States cannot use financial confidentiality as an excuse to refuse to provide information that other Member States need in order to calculate their residents' taxes.
The effectively proposes that all States should align their information exchange to the most open level, ensuring that Member use financial confidentiality as an to refuse to provide information that Member States need in order to calculate their residents' taxes.