The rules in Chapter 3.16 Taxation cover value added tax, excise duties, and certain aspects of corporate taxes. They also regulate co-operation between tax administrations, including the exchange of information to prevent tax evasion. EU policy is focused on two components: a. direct taxation, which is largely the responsibility of the Member States, and b. indirect taxation, which affects the free movement of goods and the freedom to provide services, and is therefore subject to harmonisation at EU level (but tax decisions are always made unanimously). As concerns direct taxation, Member States shall take measures to prevent tax evasion and avoidance and double taxation. Tax policy aims to ensure that competition between Member States in the single market is not distorted by differences in tax rates and indirect tax systems (VAT and excise duties). Measures have also been adopted to prevent the negative effects of tax competition if companies transfer money from one Member State to another.