Selected International Third-Country Tax-Governance Issues
This paper forms part of a series of analytical pieces on various key tax issues, prepared by Policy Department A at the request of the TAXE Special Committee of the European Parliament. It examines some of the pressures that European countries will face over the coming decade as they move towards a more transparent tax environment and continue to push for better tax compliance and the impact on promoting good governance in third countries. The first part of this paper provides a brief overview of some of the megatrends that will affect tax systems and then looks at some of the trends in tax levels and structures. This is followed by an examination of some of the challenges that EU tax policy makers facing and how EU governments are responding to these challenges.
In-Depth Analysis
External author
Jeffrey OWENS
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Publication type
Keyword
- administrative cooperation
- banking secrecy
- BUSINESS AND COMPETITION
- business classification
- competition
- cooperation policy
- corporation tax
- disclosure of information
- distribution of the tax burden
- economic policy
- ECONOMICS
- EDUCATION AND COMMUNICATIONS
- executive power and public service
- FINANCE
- financial institutions and credit
- free movement of capital
- globalisation
- information and information processing
- information technology and data processing
- international competition
- international cooperation
- INTERNATIONAL RELATIONS
- international tax law
- money laundering
- multinational enterprise
- POLITICS
- tax reform
- tax system
- taxation
- transfer pricing