The Platform for Tax Good Governance is a group of experts that assists the Commission in:
developing initiatives to promote good governance in tax matters in third countries,
tackling aggressive tax planning, and
identifying and addressing double taxation.
On 6 June 2024, the Commission decided to continue the work of the Platform in the form of a new expert group, with revised tasks to reflect on the developments in tax transparency and fair taxation agenda (C(2024)3689).
Operation
The Platform consists of tax professionals and expert representatives of businesses and civil society organisations. It enables a structured dialogue and exchange of expertise which can feed into a more coordinated and effective EU approach against tax evasion and avoidance.
The Platform meets a few times a year and is chaired by the Director-General for Taxation and Customs Union or a representative thereof.
Membership
Members of the Platform are the tax authorities of all EU countries and organisations representing business, civil society and tax practitioners.
| List of all member organisations | ||
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EUROCHAMBRES - Association of European Chambers of Commerce and Industry | ||
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Member's contributions to the discussion of the Platform's priorities:
EU List: an update
Tax and Development: The Link between International Taxation, The Base Erosion Profit Shifting Project and The 2030 Sustainable Development, Presentation by Prof. Mosquera Valderrama, Prof. Lesage and Mr Lips (Part 1 - Part 2)
Fair Taxation – Economic Perspective, Presentation by Prof. Lejour
Fair Taxation – Achievements and Remaining Challenges Presentation -Commission Discussion Paper)
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
Presentation on Reimbursement system AGM
Discussion paper on clarification of conflict of interest rules
Discussion paperon the questionnaire intermediaries
Agenda non-MS
Members contributions: Business EuropeCFE (1)CFE (2)MEDEF
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.
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.