ERT Expert paper – Principles for a competitive Europe in the field of taxation
European tax policies should stimulate investment, innovation, growth and the creation of high skilled jobs.
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.