Lecture: Inside the diplomatic EU Code of Conduct Group: 20 Years of Tackling Harmful Tax Competition

Hosted by University of Amsterdam. 14.12.2020

Martijn Nouwen is an Assistant Professor in Tax Law at the University of Amsterdam (UvA) and Director of the Institute for Tax Transparency. His presentation discusses the functioning and effectiveness of the political EU Code of Conduct in the fight against tax avoidance by multinational companies and against the facilitation thereof by harmful tax competition between Member States. He will argue that despite achieving impressive results in tackling harmful tax practices, there are still many forms of unfair tax competition that have not been addressed.

Go to the event’s UvA page for a recording of the presentation.