1. Member States shall take all necessary measures to:
(a) ensure effective internal coordination within the organisation referred to in Article 4;
(b) establish direct cooperation with the authorities of the other Member States referred to in Article 4;
(c) ensure the smooth operation of the administrative cooperation arrangements provided for in this Directive.
1a. For the purposes of the implementation and enforcement of the laws of Member States giving effect to this Directive and to ensure the functioning of the administrative cooperation it establishes, Member States shall provide by law for access by tax authorities to the mechanisms, procedures, documents and information referred to in Articles 13, 30, 31, 32a and 40 of Directive (EU) 2015/849 of the European Parliament and of the Council [Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist fin
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