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  • Author: Karel Lannoo
  • Publication Date: 05-1998
  • Content Type: Policy Brief
  • Institution: Centre for European Policy Studies
  • Abstract: The agreement reached in the Council of EU Finance Ministers (Ecofin) on 1 December 1997 on taxation policy can be considered as a landmark in EU direct tax harmonisation. The Council agreed on a package of measures to combat harmful tax competition in the EU, including a code of conduct on corporate taxation and elements which should enable the Commission to draft a new proposal for a directive on the taxation of income from savings. The Council invited the Taxation Policy Group to continue its work and instituted a Review Group to assess harmful tax competition. The first and, until now, last EU measures in the area of direct taxation date back to 1990. These abolished double taxation between enterprises of the same group.
  • Topic: Government, Political Economy
  • Political Geography: Europe