ERT Expert paper – Principles for a competitive Europe in the field of taxation

In this Expert paper, ERT addresses the following policy targets:

1. Efficient and predictable tax systems – Business needs simple, efficient, predictable and stable tax regimes that incentivise long-term investment.

2. Improving tax administration – The EU should avoid imposing undue administrative burdens on its companies in comparison to other jurisdictions but rather focus on removing administrative obstacles.

3. Supporting innovation – A new set of rules on R&D tax incentives should be designed for a large scope of innovations (e.g. digital technology, artificial intelligence, etc.).

4. Efficient tax policy development and governance – Tax rules need to be conceived, impact assessed and designed appropriately and aligned.