Council conclusions on fair and effective taxation in times of recovery, on tax challenges linked to digitalisation and on tax good governance in the EU and beyond

Author (Corporate)
Series Details 13350/20
Publication Date 27/11/2020
Content Type


Set of conclusions adopted by the Council of the European Union on 27 November 2020 concerning the challenges facing tax policy and governance in the European Union (EU).

Further information:

The conclusions sets out an assessment of the main tax policy issues facing the European Union, so as to guide policy agenda in the field of taxation in the forthcoming years.

The Council highlights that fair and effective taxation systems in Member States are central to the a sustainable recovery of the EU from the crisis caused by the COVID-19 (coronavirus) pandemic, requiring tax policies that generate revenues for both national and EU budgets.

It welcomes the progress made at the level of the OECD Inclusive Framework on Base Erosion and Profit Shifting (BEPS) on updating the international corporate taxation framework. It confirms continued support for this work, aimed at reaching a global consensus-based solution by mid-2021. It expresses willingness to look into possibilities for implementing a global agreement as soon as possible. It also asks the European Commission to engage in the relevant work on the way forward in line with EU law, in order to address the tax challenges of the digital economy, including in the absence of an international consensus.

The Council also underlines the progress made under the Council's Code of Conduct for Business Taxation in promoting tax good governance standards in the EU and beyond.

The conclusions were adopted as a response to the Commission's Action Plan for fair and simple taxation supporting the recovery strategy and Communication on tax good governance in the EU and beyond.

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Related Links
Council of the European Union: Press Release, 27/11/2020: Fair and effective taxation: Council adopts conclusions

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