Written answer
Tax Agreements
77. Deputy Derek Nolan asked the Minister for Finance the achievements secured by Ireland on international tax reform during our 2013 Presidency of the European Union; and if he will make a statement on the matter. [22823/15]
Comment on this
During the Irish Presidency of the European Union in 2013, the following achievements were secured in relation to tax:
- An authorising decision was adopted on the Financial Transactions Tax.
- Agreement was reached with the European Parliament on a proposal for the FISCALIS 2020 programme.
- A negotiating mandate was adopted for third countries and agreement was reached on the Regulation amending Implementing Regulation (EU) No. 282/2011 regarding the place of supply of services.
- Agreement was also secured on a roadmap for the Common Consolidated Corporate Tax Base. Work has continued on CCCTB using the roadmap agreed under the Irish Presidency.
- Council Conclusions on the Commission Action Plan to tackle tax fraud and aggressive tax planning were adopted, as well as the associated Recommendations.
The Presidency also forged political agreement on three key VAT files the VAT Reverse Charge Mechanism Directive and the VAT Quick Reaction Mechanism, as well as implementing Regulation governing VAT rules for cross-border services.
Ireland continues to be committed to making ongoing progress on international tax issues both at OECD and EU level, and strives to engage constructively on all tax files.