Advertisement

Reforming the Code of Conduct for Business Taxation in the New Tax Competition Environment

  • Valère MoutarlierEmail author
Chapter
Part of the MPI Studies in Tax Law and Public Finance book series (MPISTUD, volume 6)

Abstract

The article notes the development of tax competition and the growth of preferential tax measures which favour certain mobile investments. In establishing the Code of Conduct on business taxation in 1997, Member States were recognising that EU wide political coordination was necessary to combat harmful tax competition and reduce distortions in the single market. After summarising the criteria used in the Code, the article notes the differences between State aid and the Code and discusses some of the work done under the Code, such as on patent boxes and rulings. The Commission’s conclusion is that the Code needs to be reformed so that it remains effective and addresses public concerns about its lack of transparency.

Keywords

Member State Code Group Nexus Approach ECOFIN Council Gateway Criterion 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

References

  1. Alstadsaeter A, Barrios S, Nicodeme G, Skonieczna A, Vezzani A (2015) Patent boxes design, patents location and local R&D, European Commission Taxation Papers, Working Paper No. 57Google Scholar
  2. Cattoir P (2006) A history of the “tax package”: the principles and issues underlying the community approach, European Commission Taxation Papers, Working Paper No. 10Google Scholar
  3. Council of the European Union (2008) Code of Conduct (Business Taxation) - Draft Council Conclusions (Work Package), Document 16410/08 FISC 174 of 26 November 2008Google Scholar
  4. Council of the European Union (2013) Report from the Code of Conduct Group (Business Taxation) to the Council, Document 15656/13 FISC 226 of 29 November 2013Google Scholar
  5. Council of the European Union (2014) Report from the Code of Conduct Group (Business Taxation) to the Council, Document 16553/1/14 FISC 225 REV 1 of 11 December 2014Google Scholar
  6. Council of the European Union (2015) Conclusions on the Future of the Code of Conduct, Document 15148/15 FISC 184 of 8 December 2015Google Scholar
  7. ECOFIN (1997) Conclusions of the ECOFIN Council meeting on 1 December 1997 concerning taxation policy, OJ 98C 2/01Google Scholar
  8. ECOFIN (1998) Conclusions of the ECOFIN Council meeting of 9 March 1998 concerning the establishment of the Code of Conduct Group (business taxation), OJ 98/C 99/01Google Scholar
  9. European Parliament (2015a) Report of the special committee on tax rulings and other measures similar in nature or effect, 5 November 2015 (2015/2066(INI))Google Scholar
  10. European Parliament (2015b) Decision of 12 February 2015 on setting up a special committee on tax rulings and other measures similar in nature or effect, its powers, numerical strength and term of office, 12 February 2015, (2015/2566(RSO))Google Scholar
  11. European Commission (2012) Communication from the Commission to the European Parliament and the Council: an action plan to strengthen the fight against tax fraud and tax evasion, COM (2012) 722 final (6 December 2012)Google Scholar
  12. European Commission (2015a) Commission Proposal for a Council Directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation, SWD (2015) 60 finalGoogle Scholar
  13. European Commission (2015b) Communication from the Commission to the European Parliament and the Council: a fair and efficient corporate tax system in the European Union – five key areas for action, COM (2015) 302 finalGoogle Scholar
  14. European Commission (2015c) Communication from the Commission to the European Parliament and the Council on tax transparency to fight tax evasion and avoidance, COM (2015) 136 Final (18 March 2015)Google Scholar
  15. European Commission (2015d) Staff working document: corporate income taxation in the European Union, SWD (2015) 121Google Scholar
  16. OECD (2015) Countering harmful tax practices more effectively, taking into account transparency and substance, action 5 – 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting ProjectGoogle Scholar

Copyright information

© Springer-Verlag Berlin Heidelberg 2016

Authors and Affiliations

  1. 1.European CommissionBrusselsBelgium

Personalised recommendations