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EU Tax Governance and Fiscal Transparency
Start date: Sep 1, 2015, End date: Aug 31, 2018 PROJECT  FINISHED 

As part of EU work for a deeper and fairer internal market, is needed to establish greater tax transparency and ensure fairer tax competition, within the EU and globally. Therefore, the basis of the European internal market must rely in Good Tax Governance and Fiscal Transparence, because is essential to maintain the tax revenue of EU Member States and the proper EU. Europe has already made important efforts in order to reach a fair, transparent and predictable tax system for businesses to invest and for consumers to regain confidence. Hence, we consider the need to deepen teaching in European Union tax studies to emphasize the importance of Good Tax Governance following the initiatives of the European Commission (Recommendation on Aggressive Tax Planning and the Action Plan against the tax fraud and tax evasion COM(2012) 722/2 and C(2012) 8806 final). The issue is a priority on the political agenda, i.e. the EU Commission is agreed with a Tax Transparency Package, including automatic exchange of information on tax rulings and fair and efficient corporate taxation. Equally, it is recommended for the Universidad Complutense to conduct, monitor and supervise research on EU subjects which are not duly covered in the official curriculum of a Law or Economics degree; and, to provide in-depth teaching on European Union matters for future professionals in the field of Taxation which is in increasing demand on the labour market. Considering the core goal of GOVTAX as enhancing and improving the Tax Governance and Fiscal Transparency of EU Tax Policy, We also propose an interaction between the academic world and the European, regional and local Spanish policymakers; a model for third countries to fight against Tax Fraud and Aggressive Tax Planning; and, a minimum standards of good tax governance. The role of the EU in a globalized tax world should ease and conduct a tax dialogue between different geographical regions and global organizations, as the OECD, G20 and UN.
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