Globalisation confronts tax and customs administrations with an increasing number of cross-border
transactions and hence with the difficulties of having either the taxpayer or the taxable base situated
outside their jurisdiction.
The EU legislation has provided the legal basis for using various administrative cooperation instruments,
in terms of both direct taxation and excise duties, recovery of claims and value added tax.
These instruments are under the acronym of AIAC (Advanced International Administrative Cooperation).
CCN2-CTRM-008 - This "CCN2 Overview and Architecture" e-Learning module aims to provide an overview of what the CCN2 platform is.