(eurodad): DG TAXUD, the taxation and customs department of the EU civil service, is working on a strategy on tax havens and unfair tax competition to be released in the last quarter of the year. This is an extremely welcome step, as the communication addresses several key issues. It recognises that not only double taxation but also double non-taxation is a problem when working out how to tax cross border wealth and income; proposes the introduction of automatic information exchange at EU level; and explores several concrete measures against non-cooperative tax jurisdictions and aggressive tax planning. However, in many ways the outline strategy that is being proposed looks incomplete, it seems that this strategy would not be capable of fully addressing the problem unless some omissions and weaknesses are addressed. 

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