§ Mr. WhittingdaleTo ask the Chancellor of the Exchequer what measures have been proposed by the European Commission to reduce harmful tax competition; and if he will make a statement. [61883]
§ Dawn Primarolo[holding answer 1 December 1998]: On 1 December 1997, based on a Commission proposal the ECOFIN Council acknowledged the positive effects of fair competition and the need for a Code of Conduct for business taxation designed to list harmful tax measures.
§ Mr. GreenwayTo ask the Chancellor of the Exchequer if he will make a statement about the effect of EU tax harmonisation proposals on British business. [61308]
§ Dawn PrimaroloDecisions in this area are subject to unanimity. We have made it clear that we will not agree to any course of action which is not in Britain's national economic interest.
§ Mr. Malcolm BruceTo ask the Chancellor of the Exchequer if it is his policy to seek to end harmful tax competition within the European Union; what his policy is on determining what types of tax competition are harmful; and if he will make a statement. [61065]
§ Dawn Primarolo[holding answer 30 November 1998]: The Government are in favour of effective international action to combat harmful tax practices. The Government support the work of the Code of Conduct Group which under my Chairmanship has been reviewing 236W measures which may be considered harmful under the criteria set out in the Code of Conduct on business taxation.