The study consists of an assessment of the coherence of the objectives of EU hard and soft law instruments to tackle aggressive tax planning and harmful tax practices, and their coherence with the overall EU tax agenda, the international tax agenda as well as other EU policies and political priorities. Against this background, several task are performed within the study, as follows: Task 1: Identify the intervention logics of the EU instruments targeting aggressive tax planning and harmful tax practices; Task 2: Assess the coherence, complementarities and contradictions in the objectives of the different hard and soft law instruments (internal coherence). In addition, the coherence with the objectives of other policy areas such as competition, financial services, anti-money laundering, trade and development policy should be assessed (external coherence). Finally, the EU instruments’ objectives should be compared with those set by the international tax agenda (international coherence), in order to assess whether they are aligned and which is the impact of the international tax environment on EU actions; Task 3: Assess the relevance of the EU instruments under analysis; Task 4: Explore the effectiveness of the EU instruments (assess whether either hard law or soft law instruments have been more effective in achieving the identified objectives, or whether a mix of the two types of instruments is the most appropriate approach); Task 5: Assess the EU added value in fighting against aggressive tax planning and harmful tax practices (whether the same objectives set by EU instruments could be achieved via a purely national approach).
This project was awarded under the Framework Contract for the provision of evaluation and impact assessment-related services (TAXUD 2015/CC/132) with the European Commission, DG TAXUD. The full list of CEPS’ Framework Contracts is available here.