HL Deb 01 May 2002 vol 634 cc99-100WA
Lord Pearson of Rannoch

asked Her Majesty's Government:

What is the state of play on the European Union Code of Conduct on Business Taxation and Directive 2001/400. [HL3998]

Lord McIntosh of Haringey

Work on the EU code of conduct for business taxation and on taxation of savings is being taken forward in accordance with the timetable on the tax package adopted by the ECOFIN Council on 10 July 2001, with a view to reaching agreement on the tax package as a whole no later than by the end of 2002.

Lord Pearson of Rannoch

asked Her Majesty's Government:

Whether under the European Union Code of Conduct on Business Taxation or Directive 2001/400 they propose to treat Jersey differently from Guernsey, the Isle of Man or any of the overseas territories; and, if so, why. [HL3999]

Lord McIntosh of Haringey

The Government wish to see all UK Crown dependencies and overseas territories meet international standards of fair tax competition.