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Documents of the special committee on tax dumping

It did take some time, but on March 16th the special committee of the European Parliament TAXE started with its work. It is a big chance to reveal who bears the blame of tax dumping favoured by governments and multinational corporations. The investigation in the European Parliament can help to push for effective laws in Europe. We Greens have presented an ambitious roadmap showing what we want to investigate. All details can be found here: http://www.greens-efa.eu/special-committee-roadmap-13665.html


We want to put special emphasis on transparency on this issue. Therefore, I will publish all important documents on this site.


TAXE report

TAXE Draft report

TAXE final report 4.11.2015 (as tabled to Plenary after the votes of last TAXE Committee meeting)


Comments on the Draft report from Stakeholders

CFE comments on the draft TAXE Report

PWC Thoughts relating to the draft report of the TAXE Committee (we received this input from PWC; since the beginning of the TAXE committee, we were in contact with PWC to exchange views on tax issues, but until this contribution „Thoughts relating to the draft report“ the contact person at PWC did not reveal that we were not the only group with whom PWC had contact with)



TAXE mandate

Proposal on Automatic Exchange of Information on Tax Rulings_DG TAXUD_260315

State aid control and fiscal State aid_DG COMP_260315

TAXE_Coordinators_21 May_Decisions

MP_AL_Schulz_mandate extension


Milestone Date
Circulation of draft reportFriday, 17.07
Presentation of draft reportMonday, 07.09
Second exchange of views on the draft reportThursday, 17.09
Deadline for AMs (AT4AM)Tuesday, 22.09, 11.00
Vote in TAXEThursday 15.10, a.m.
Vote in PlenaryNovember II




Letter of Chair Lamassoure to President Schulz to limit access of lobbyists to the European Parliament

Reply from Schulz to Lamassoure_non-cooperation of MNCs (NEW!)

Letter of Quaestors to Lamassoure on non-cooperative MNCs 30.10.2015 (NEW!)

Corporations invited for meeting on 16 Nov 2015 (status 04.11.2015) (NEW!)


Access to documents

List of countries – consultation of docs

Jurisconsult_Request of legal opinion_duty of COM and MS


Requests of documents

List of documents requested

EU Commission_info request

EU Council_info request

Letter from LUX MOF Gramegna and GSC SG

Studies related to aggressive corporate tax planning


Letter to Germany 23.04.2015

Letter to LUX

Letter to BE

Letter to NL

Letter to MS representatives TAXE Guernsey

Letter to MS representatives TAXE Jersey

Nat Parliaments_ Info request_EN


Answers from Member States, Commission and Council

22.09.15_Logbook replies

Germany 10.07.2015

Germany reply 02.09.2015

Germany reply_EN version 02.09.2015




Spain EN



Luxembourg_list Tax Treaties

Reply from DG TAXUD

Reply from DG TAXUD 03.08.2015

Reply from Commissioner Moscovici to TAXE 31.08.2015

Reply from DG TAXUD_14.09.15

Reply from Commissioner Vestager






TAXE_Draft agenda_22 Sept

Draft Agenda TAXE 17.09.2015

TAXE_Newsletter_7 September 2015


Multinationals (23 June 2015):

Multinational corporations invited_as of 250615

Draft agenda TAXE 23 June 2015

Agenda In Detail TAXE_23 June 2015


Margrethe Vestager, Wolfgang Nolz and stakeholders (5 May 2015):

Draft Agenda May 5

EY Response to TAXE follow-up questions -5 May 2015_150615

Bill Dowell_Deloitte_introductory statement

Jane McCormick_KPMG_introductory statement

KPMG_JaneMcCormick_Follow-up question – 5 May 2015_180615

Stef van Weeghel_PwC_introductory statement

Stef van Weeghel_PwC_article_EN

PwC answers to TAXE committee follow-up questions 5 May 2015 for Big Four. .09.06.2015

TAXE questions and CFE answers 16 April 2015

FEE – 2015-05-08 response to TAXE Committee

CFE Opinion Statement FC 9-2015 on mandatory exchange of information on cross-border tax rulings and APAs


International Consortium of Investigative, writers and experts (11 May 2015):

Agenda Hearing ICIJ, reporters, experts 11 May 2015


Mario Monti, Antoine Deltour and EURODAD (1 June 2015):

Draft Agenda Hearing 1st June 2015

TAXE_Newsletter_1 June 2015

Meeting Minutes Hearing 1 June 2015

CV Mario Monti

CV Tove Maria Ryding

TAXE Tove Maria Ryding

Questions&Answers_Public CBCR

CV Richard Murphy

Richard Murphy Introductory Speech

Richard Murphy presentation


Workshop (2 June 2015):

Draft programme Workshop TAXE_2 June

Technical_Meeting _Tax_Rulings_2015_6_2_Programme

Introduction Workshop Tax Rulings 6_2

Actes du colloque sur les 15 ans du Code de conduite

Droit_de_l’Union_européenne _chronique_de_2011

L’échange des rescrits et des accords préalables en matière de prix de


National Parliaments (17 June 2015):

DRAFT Programme meeting 17 June_Role of Parliaments

List of Participants National Parliaments Meeting 17 June 2015

Documents for the meeting 17 June

Contributions from NPs_ as of 24062015



Delegation Visits


Belgium (12 May 2015)

Draft programme_BE_12 May 2015

List_Participants_BE_12 May 2015

Fact Sheet Belgium – Roadmap for Green delegation

Note for the Delegation – Taxe Committee


taxation trends


EP May 12 2015 f

Présentation SDA 2015

audition sda

Mission reportBE

Summary report_Belgian Minister of Fianance_170615


Luxembourg (18 May 2015)

Draft programme_LUX_18 May 2015

Final programme_LUX_18 May 2015

List_Participants_LUX_18 May 2015

Fact Sheet LUX – Green delegation

Dossier LUX

taxation trends LUX


TAXE Luxembourg new TP regime

Report Krecké (leaked document, important pages are still missing in this version)



The Effective Tax Rate of the Largest US and EU Multinationals

Total Tax Contribution Luxembourg_PWC-2013

Mission report Lux


Switzerland (22 May 2015)

FINAL Draft programme_CH_22 May 2015

Fact Sheet Switzerland – Green delegation

Mission report_CH_220515


Meeting with Gibraltar’s Chief Minister Fabian Picardo (27 May 2015)

GIBR briefing 180515 MS

GIBR taxfacts14-15

GIBR state aid invest DG COMP letter Oct 2013

GIBR state aid invest DG COMP Oct 2013

GIBR state aid invest DG COMP Oct 2014

Gibraltar Tax Note May 2015


Ireland (28 May 2015)

Draft programme_IRL_28 May 2015

List_Participants_IRL_28 May 2015

FactSheetIreland – Roadmap Green Delegation


Documentation for the TAXE visit to Ireland

From Double Irish to Bermuda Triangle 2014

IRL Parl on Global Corporate Taxation Dec 2014

Mission report_IRL_280515


Netherlands (29 May 2015)

Draft programme_NL_29 May 2015

Participants_NL_29May 2015

FactSheetNetherlands – Roadmap Green Delegation

Documentation for the TAXE visit to the Netherlands

NL – Reasoned opinion on proposed CCCTB of Dutch House of Representatives

NL – report on tax evasion requested by the House of representatives to the Court of Audit

Presentation NOB Zoetmulder – TAXE committee 290515

Presentatie TAXE_NL

Wiebes on public-country-by-country-reporting

Dutch Secretary of Finance_EN

Mission report_NL_290515


United Kingdom (18 June 2015):

Programme UK 18 June 2015

Participants_UK_18 June 2015

Dossier UK

FactSheetUK Roadmap for Green Delegation

Mission report_UK_180615

House of Lords reports:

1st Report: Tackling corporate tax avoidance in a global economy: is a new approach needed?

Economic Affairs Committee – publications

House of Commons reports:

Twenty-ninth Report, Session 2012-13, Tax avoidance, tackling marketed avoidance schemes (PDF)

Forty-fourth Report, Session 2012-13, Tax avoidance, the role of large accountancy firms (PDF)

Seventh Report: Session 2013-14, Charity Commission: the Cup Trust and tax avoidance (PDF)

Ninth Report: Session 2013-14, Tax avoidance – Google (PDF)


HM Treasury report on „Tackling tax evasion and avoidance“

„Professional Conduct in Relation to Taxation“ by the Chartered Institute of Taxation

Study by Cambridge Judge Business School: Why are banks paying so little UK Corporation Tax?

CBI report „tax in a global economy“ and „Tax and British business“

Extracts of the House of Commons‘ hearings with representatives from Starbucks, Amazon and Google


Meeting with the Finance Minister of Bermuda (24 June 2015):

Bermuda briefing file_TAXE Secretariat

Bermuda briefing by A. Sutton – Bermuda’s European Advisor in Brussels



Further information:


The Effective Tax Rate of the Largest US and EU Multinationals

TAXE_How the US fight tax avoidance

US Congress hatch_ryan_call_on_treasury_to_engage_congress_on_oecd_international_tax…