CFE issues opinion statement on tax good governance

Released 05 December 2018

The Confédération Fiscale Européenne’s (CFE) has issued an opinion statement setting out CFE’s views on matters related to tax competition and competitiveness in general.

Opinion Statement FC 10/2018 on the European Commission Platform for Tax Good Governance Discussion Questionnaire on Tax Competition and Competitiveness responds to the European Commission Platform for Tax Good Governance discussion questions, setting out CFE’s views on tax competition and competitiveness. The questions addressed include:

What and who defines a competitive tax system?

Does a competitive tax system rely on a level playing field?

How to improve tax competitiveness?

Is it good tax policy to keep reducing rates/reducing cross-border barriers?

The opinion statement concludes are that tax competition and competitiveness is a question of balance in tax policy in general. It is not only a matter of EU Member States following primary and secondary EU law, but all Inclusive Framework jurisdictions (in the case of Base Erosion and Profit Shifting (BEPS) initiatives) implementing and adhering to agreed initiatives. If this is not the case, issues of competitiveness arise. It is not only the process of achieving harmony in tax competition and competitiveness which may, ultimately, boost economic growth and benefit EU citizens but also a question of balancing other policy areas from safety through to judicial systems, transport policy and a properly functioning financial market. Achieving economic growth can only be achieved if the system is balanced across these complex and interrelated areas.

View the opinion statement.

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