Tax Good Governance in the EU: some paths under discussion
SÉRVULO PUBLICATIONS 27 Aug 2020
On July 15th, the European Commission adopted a tax package composed of some initiatives: the Fiscal Action Plan, the proposal on Directive on administrative cooperation (“DAC7”) and the Communication on Good Tax Governance. The Communication from the Commission to the European Parliament and the Council on Good Tax Governance inside and outside the EU, puts the emphasis on promoting fair taxation and, on the other hand, in suppressing unfair tax competition. In summary, it is proposed to reform the Code of Conduct in the field of business taxation, to improve the EU list of non-cooperation jurisdictions, to review the requirements of financing policies and to support developing countries in the field of taxation with the 2030 Agenda for Sustainable Development. Read more in the Portuguese version.
