The Platform for Tax Good Governance assists the Commission in developing initiatives to promote good governance in tax matters in third countries, to tackle aggressive tax planning and to identify and address double taxation. It brings together expert representatives from business, tax professional and civil society organisations and enables a structured dialogue and exchange of expertise which can feed into a more coordinated and effective EU approach against tax evasion and avoidance.
- On 28 January the Commission presented a Communication on an External Strategy for Effective Taxation as part of its Anti Tax Avoidance Package: Next steps towards delivering effective taxation and greater tax transparency in the EU. The External Strategy outlines measures to promote tax good governance internationally and formally updates the overview of third country jurisdictions listed by Member States for tax purposes.
- On 15 January the Commission published a Call for applications for the selection of non-government members of the Platform for Tax Good Governance.
The Platform meets several times a year. It is chaired by the Director-General of DG Taxations and Customs Union, Mr. Stephen Quest.
Members of the Platform are the tax authorities of all Member States and 15 organisations representing business, civil society and tax practitioners. Representatives from accession countries and from the OECD may be invited to the Platform as observers.
Organisations selected as members of the Platform
BEPS Monitoring Group
European Confederation of Independent Trade Unions (CESI)
European Association of Tax Law Professors (EATLP)
European Public Service Union (EPSU)
European Tax Adviser Federation ETAF AISBL
Federations of European Accountants (FEE)
International Chamber of Commerce (ICC)
Tax Executives Institute
Communication on an External Strategy for Effective Taxation
Communication on a Fair and Efficient Corporate Tax System in the European Union
- Rules of Procedure
Meetings & Documents
- On 17 June 2015 the Commission has adopted a Communication on a Fair and Efficient Corporate Tax System in the European Union together with the Decision C(2015) 4095 establishing the Commission Expert Group "Platform for Tax Good Governance, Aggressive Tax Planning and Double Taxation" and replacing Decision C(2013)2236.
- On 10 June 2013, the Platform held its opening meeting in Brussels.
- On 8 May the due date for the Call for Applications ended. The members of the newly established Platform were appointed from the respondents to the Call for Applications. In total 15 organisations were informed of their selection and accepted their nomination.
- On 23 April 2013 the Commission adopted a Decision setting up the Platform for Tax Good Governance . On that same date, the Call for Applications to select the members of the Platform was launched.
- On 6 December 2012, the Commission adopted its Communication on an Action Plan to strengthen the fight against tax fraud and tax evasion , together with a Recommendation on aggressive tax planning and a second Recommendation regarding measures intended to encourage third countries to apply minimum standards of good governance in tax matters . In point 9 of the Action Plan, the Commission announces its intention to set up a Platform for Tax Good Governance.
- Datum zveřejnění
- 15 leden 2016
- Autor /Autorka
- Generální ředitelství pro daně a celní unii