Platform for Tax Good Governance: Commission publishes Call for applications for the selection of non-government members

What's new?
Operation
Membership
Key documents
Meetings & Documents
Background

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.

What's new?

2016

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.

Operation

The Platform meets several times a year. It is chaired by the Director-General of DG Taxations and Customs Union, Mr. Stephen Quest.

Membership

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

ActionAid

AmCham EU

BEPS Monitoring Group

BUSINESSEUROPE

European Confederation of Independent Trade Unions (CESI)

CFE

Christian Aid

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)

MEDEF

Oxfam International

Tax Executives Institute

Key documents:

Meetings & Documents

Date	Documents
12 September 2018	Agenda Presentation on Miscommunication and Distrust in the International Tax Debate - Powerpoint slides Discussion Paper on Competitiveness and Tax Competition - Presentation Presentation by Belgium: Competitiveness and the Belgian Corporate Tax Reform Presentation by Sweden: Competitiveness and the Swedish Corporate Tax Reforms Summary record
23 March 2018	Agenda Draft Work Programme Presentation on the Digital Tax Package Proposal for a Council directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services Proposal for a Council directive laying down rules relating to the corporate taxation of a significant digital presence Annexes to the Proposal for a Council Directive laying down rules relating to the corporate taxation of a significant digital presence Commission Recommendation relating to the corporate taxation of a significant digital presence Presentation: Tax Planning Intermediaries (DAC6) Communication from the Commission on new requirements against tax avoidance in EU legislation governing in particular financing and investment operations Annexes to the Communication from the Commission on new requirements against tax avoidance in EU legislation governing in particular financing and investment Summary Record
14 December 2017	Agenda AGM User Manual Presentation on the new reimbursement system The Code of Conduct on Withholding Tax Presentation Summary record
18 October 2017	Agenda Digital taxation – discussion paper on challenges and objectives Digital taxation – discussion paper on short term solutions Digital taxation – discussion paper on long term solutions Toolbox DTAs Spill-overs Summary record
15 June 2017	Agenda Discussion paper DTAs Spillovers Toolbox Discussion paper Tax Best Practices BIAC Discussion paper Tax uncertainty Commission report on Tax uncertainty Presentation on Tax uncertainty Discussion paper on wistleblowers Summary record
7 December 2016	Agenda Presentation on Reimbursement system AGM Discussion paper on clarification of conflict of interest rules Presentation on COM conference Tax and growth Presentation on ZEW study Discussion paperon the questionnaire intermediaries Presentation on mandatory disclosure Summary record
16 September 2016	Agenda Discussion paper on ATAD Presentation on ATAD2 Discussion paper on Dispute Resolution Presentation on CCCTB Presentation on listing process Discussion paper on counter measures Work programme Summary record
14 June 2016	Agenda Discussion paper on tax treaties with developing countries DG DEVCO presentation Action Aid presentation Ireland spill over analysis presentation The Netherlands spill over analysis presentation Action Aid hand-out Action Aid report - Executive Summary The Netherlands spill over analysis– Executive Summary Pilot project Summary record
15 March 2016	Agenda Presentation on External Strategy Presentation: ATP Study Presentation: Improving dispute resolution mechanism Tax & CSR Summary record
30 Nov 2015	Agenda non-MS Agenda MS Summary record non-MS Summary record MS
24 September 2015	Agenda Revised Draft Work Programme Discussion paper on External Strategy for Effective Taxation Discussion paper on Corporate Tax Transparency Presentation: UNCTAD World Investment Report 2015 Presentation: Action Plan for fair and efficient corporate taxation in the EU Summary record
10 July 2015	Agenda Draft Work Progamme Summary record
2 March 2015	Agenda Discussion paper on the follow-up of the Commission Recommendations of 6 December 2012_Building blocks Summary record
19 December 2014	Agenda Discussion paper on criteria applied by EU Member States to establish lists of non-cooperative jurisdictions Discussion paper on General Anti-Abuse Rules (GAAR) Members' contributions: CFE Summary record
10 June 2014	Agenda Tax havens COM paper Aggressive Tax Planning COM paper Members contributions: Business Europe CFE (1)CFE (2)MEDEF Summary record
06 February 2014	Agenda Tax havens COM paper Aggressive Tax Planning COM paper Summary record
16 October 2013	Agenda Draft Work program Member contributions to work program Tax Havens paper Arbitration paper Summary record
10 June 2013	Agenda Draft Rules of Procedure Summary record

Background

2015

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.

2013

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.

2012

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.

Details

Publication date: 15 January 2016
Author: Directorate-General for Taxation and Customs Union