Hence, it combines the cooperation as provided for in the exchange of information under the 1988 Convention on Mutual Administrative Assistance in Tax Matters and the EU Convention on Mutual Assistance in Criminal Matters.
Il combine donc la coopération en matière d'échange de renseignements aux termes de la Convention concernant l'assistance administrative mutuelle en matière fiscale aux dispositions de la Convention européenne d'entraide judiciaire en matière pénale.