On 10 December 2007, the European Commission published a Communication (COM(2007) 785 final), entitled "The application of anti-abuse measures in the area of direct taxation – within the EU and in relation to third countries". The Communication seeks to provide a framework for further discussions with the Member States and stakeholders on the possibilities for coordinated solutions in the area of anti-abuse rules. This Communication follows up on the Commission's 2006 Communication regarding the coordination of the Member States' direct tax systems in the Internal Market and results from the various decisions of the European Court of Justice (ECJ) on...