ECA Special Report on “Combatting harmful tax regimes and corporate tax avoidance”

Harmful tax regimes and corporate tax avoidance are economic phenomena that are not only evident at EU level but also constitute a global challenge. In combatting harmful tax regimes and corporate tax avoidance, the Commission has established a first line of defence, but there are shortcomings in the way measures are implemented and monitored. The report presents a set of recommendations by the European Court of Auditors to fix identified shortcomings.