1.5.3. EU Platform for Tax Good Governance & the 2012 Recommendations
In 2012, together with the Action Plan to strengthen the fight against tax fraud and tax evasion 28 the Commission adopted two recommendations. The first one, on Aggressive Tax Planning 29 , recommends the adoption by Member States of a GAAR that would counter aggressive tax planning schemes that fall outside the scope of their specific anti-abuse rules. Member States are also encouraged to include in their double tax conventions a provision that limits the application of rules intended to avoid double taxation. The second one, on measures intended to encourage third countries to apply minimum standards of good governance in tax matters, 30 provides criteria for identifying third countries that do not meet those minimum standards. It also lists actions that Member States may take in relation with third countries that comply - or not - with those standards. The Platform for Tax Good Governance, made of representatives from Member States, businesses and NGOs, was set up in 2013. It was mainly tasked to support work on aggressive tax planning and good governance in tax matters. It also monitored the application of the two Recommendations. The mandate of the Platform was expanded in 2015, following the Action Plan.
