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Council agrees updated EU tax good governance provision

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The Council of the EU has reached agreement on an updated tax good governance provision for inclusion in relevant agreements between EU member states and third countries.

The updated provision, which replaces the version adopted in May 2008, reads:

‘The parties recognise and commit themselves to implement the principles of good governance in the tax area, including the global standards on transparency and exchange of information, fair taxation, and the minimum standards against base erosion and profit shifting (BEPS). The parties will promote good governance in tax matters, improve international cooperation in the tax area and facilitate the collection of tax revenues.’


Issue: 1401
Categories: News , International taxes