John Bruton
Question:206 Mr. J. Bruton asked the Minister for Finance if the issues of tax harmonisation and tax competition are being negotiated as part of the Agenda 2000 negotiations. [6700/99]
Written Answers. - Agenda 2000.
I can confirm that tax harmonisation and tax competition issues are not being negotiated as part of the Agenda 2000 negotiations. The issues are entirely separate. While tax policy co-operation and combating harmful tax competition are being actively pursued at present under various EU initiatives, including the code of conduct on business taxation and the proposed directive on the taxation of savings income, tax harmonisation as such does not form part of the EU's agenda. This position was confirmed at last December's Heads of Government summit in Vienna.