Thisarticle analyzes the standard of good governance in tax matters introduced bythe ECOFIN Council in 2008, with a view to tackle tax fraud and tax evasion. Atthat time, the standard included transparency, exchange of information and fairtax competition. Later on, several OECD and EU developments have changed thecontent of this standard. As of April 2018, the standard of good governanceincludes also the 4 Minimum Standards of the Project to tackle base erosion and profit shifting practicesby multinationals (BEPS). This standard has been introduced by the EU as apre-condition for third (non-EU) countries that receive EU development aid,conclude strategic partnership agreements, free trade and economic partnershipagreements and more recently as a standard that determines whether the third(non-EU) country should be included in a single EU common list ofnon-cooperative jurisdictions. This article aims answers two questions (i)whether the standard of good governance intax...
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Thisarticle analyzes the standard of good governance in tax matters introduced bythe ECOFIN Council in 2008, with a view to tackle tax fraud and tax evasion. Atthat time, the standard included transparency, exchange of information and fairtax competition. Later on, several OECD and EU developments have changed thecontent of this standard. As of April 2018, the standard of good governanceincludes also the 4 Minimum Standards of the Project to tackle base erosion and profit shifting practicesby multinationals (BEPS). This standard has been introduced by the EU as apre-condition for third (non-EU) countries that receive EU development aid,conclude strategic partnership agreements, free trade and economic partnershipagreements and more recently as a standard that determines whether the third(non-EU) country should be included in a single EU common list ofnon-cooperative jurisdictions. This article aims answers two questions (i)whether the standard of good governance intax matters is an import and/or export of EU norms? and (ii) what is thelegal status of this standard vis-á-vis third (non-EU) countries? Finally,this article provides conclusions and recommendations for further research.
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