5.2.Reforming the Code of Conduct for Business Taxation and the Platform on Tax Good Governance
The Code of Conduct for Business Taxation Group is composed of Member State representatives to deal with harmful tax competition in the EU, in a non-binding way, on the basis of peer pressure. A number of Member States and stakeholders have supported the idea of extending the mandate of the Code and changing the working methods of this Group, to enable it to react more efficiently to cases of harmful tax competition. The Group should also provide guidance on how to implement non-legislative EU measures against corporate tax avoidance. The Commission will make a proposal to introduce these reforms in the Code of Conduct for Business Taxation, in close consultation with Member States.
The Platform on Tax Good Governance is a forum for Member States, businesses and NGOs to consult on tax policy issues, and to review progress on a range of measures, including the 2012 Action Plan on tax fraud and evasion. Its work has been very useful to date. The Commission has decided to prolong the mandate of the Platform, which was due to expire in 2016. It also has expanded the scope of the Platform and enhanced its working methods. As such, the Platform can help to deliver on the new Action Plan, facilitate discussions on Member States' tax rulings in light of the proposed new information exchange rules, and provide feedback on new anti-avoidance initiatives.
