The purpose of the Agreement is to ensure that the mechanisms of Directives 2011/16/EU and 2003/48/EC, designed in particular to combat fraud and cross-border tax evasion, continue to apply to Saint-Barthélemy despite its changed status.
L’accord vise à garantir que les mécanismes des directives 2011/16/UE et 2003/48/CE, tendant notamment à lutter contre la fraude et l’évasion fiscale transfrontalières, s’appliqueront en ce qui concerne Saint-Barthélemy malgré son changement de statut.