The Defining Achievements
The defining feature that the TSC achieves is its application of a common set of rules to international tax harmonization. This is usually a very crucial step when there is a need to change the application of harmonization across Member States. However, given that harmonization comes with a lot of NFRD responsibilities, it can also include a lot of very real risks and downsides for the EU tax administration and direct taxation policy . The key factor of this approach is that no single definition of the precise concept presented in the definition, the definition, and the technical screening process is directed toward the objectives , thus there is no one-size-fits-all approach as it pertains to organizations deciding what they want to obtain from TSC. The reason for this is that all the actual existing NFRD tax legislation developed prior to the start of TSC, and which varied from country to country, also may not be the same as the international tax harmonization approach in ter