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Schuman Centre’s Seminar Series: The EU Standard on Good Governance in Tax Matters

Dates:
  • Wed 28 Nov 2018 16.30 - 18.00
  Add to Calendar 2018-11-28 16:30 2018-11-28 18:00 Europe/Paris Schuman Centre’s Seminar Series: The EU Standard on Good Governance in Tax Matters

Guest speaker: Irma Mosquera Valderrama, Leiden University

This seminar is based on an article which analyses the standard of good governance in tax matters for third (non-EU) countries. This standard has changed along with international tax developments. The most recent change has taken place in April 2018 when the ECOFIN Council introduced a new standard provision of good governance in tax matters that includes transparency, exchange of information (automatic, on request and spontaneous), fair taxation, and the 4 Minimum Standards against Base Erosion and Profit Shifting (BEPS).

One of the reasons for the changes to this standard, is the aim of the EU to have an important role following the international tax developments. In the 2016 EU Communication, on an External Strategy for Effective Taxation, the Commission stated that "as a major political and economic player internationally, the EU now also has an important role to play in continuing to support BEPS, by pushing for its smooth and timely implementation in the Single Market and internationally”.

However, this new role of the EU generates tensions between EU and non-EU countries and it also raises questions regarding the legal status of this standard, since the EU is implementing the standard of good governance in tax matters in international (binding) agreements concluded with third (non-EU) countries. The standard of good governance in tax matters has been introduced as a pre-condition for third (non-EU) countries that receive EU development aid, conclude strategic partnership agreements, free trade and economic partnership agreements and more recently as a standard that determines whether the third (non-EU) country should be included in a single EU common (black and grey) list of non-cooperative jurisdictions.

This article aims to answer two questions. The first question is whether the elements of the standard of good governance in tax matters are regarded as an import or an export of EU norms? And the second question is what is the legal status of the standard of good governance vis-á-vis third (non-EU) countries?

Commentators:
Tatiana Falcão, Policy Leaders Fellow
Hans-W. Micklitz, Law Department

Chair: Philipp Genschel

Sala Europa, Villa Schifanoia DD/MM/YYYY
  Sala Europa, Villa Schifanoia

Guest speaker: Irma Mosquera Valderrama, Leiden University

This seminar is based on an article which analyses the standard of good governance in tax matters for third (non-EU) countries. This standard has changed along with international tax developments. The most recent change has taken place in April 2018 when the ECOFIN Council introduced a new standard provision of good governance in tax matters that includes transparency, exchange of information (automatic, on request and spontaneous), fair taxation, and the 4 Minimum Standards against Base Erosion and Profit Shifting (BEPS).

One of the reasons for the changes to this standard, is the aim of the EU to have an important role following the international tax developments. In the 2016 EU Communication, on an External Strategy for Effective Taxation, the Commission stated that "as a major political and economic player internationally, the EU now also has an important role to play in continuing to support BEPS, by pushing for its smooth and timely implementation in the Single Market and internationally”.

However, this new role of the EU generates tensions between EU and non-EU countries and it also raises questions regarding the legal status of this standard, since the EU is implementing the standard of good governance in tax matters in international (binding) agreements concluded with third (non-EU) countries. The standard of good governance in tax matters has been introduced as a pre-condition for third (non-EU) countries that receive EU development aid, conclude strategic partnership agreements, free trade and economic partnership agreements and more recently as a standard that determines whether the third (non-EU) country should be included in a single EU common (black and grey) list of non-cooperative jurisdictions.

This article aims to answer two questions. The first question is whether the elements of the standard of good governance in tax matters are regarded as an import or an export of EU norms? And the second question is what is the legal status of the standard of good governance vis-á-vis third (non-EU) countries?

Commentators:
Tatiana Falcão, Policy Leaders Fellow
Hans-W. Micklitz, Law Department

Chair: Philipp Genschel


Location:
Sala Europa, Villa Schifanoia

Affiliation:
Robert Schuman Centre for Advanced Studies

Type:
Seminar series
 
 

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