The Committee on Social Affairs and Social Affairs was set up on 27 March 2019, in which capital gains from shares in the source country are taxed at half the standard rate, subject to compliance with the conditions laid down in the benefit limitation clause. Within the European Union, Member States have concluded a multilateral agreement on the exchange of information.  This means that they declare to each (their colleagues in the other jurisdiction) a list of persons who have applied for exemption from local taxation because they do not reside in the state where the income is received. These people should have reported this foreign income in their own country of residence, so any difference indicates tax evasion. . . .