According to the outgoing European Commissioner Pierre Moscovici, the European Union (EU) has made more progress in tackling tax avoidance and evasion in the last five years than in the twenty years before that. This article argues that although several targeted measures have indeed been adopted, such as automatic exchange of tax rulings and limitations on interest deductions, this has not led to a structural change in EU corporate tax policies, nor in underlying power relations. The article discusses the politics of a number of recent policy developments related to tax avoidance and evasion by transnational corporations. It argues that the adoption of targeted measures, and the simultaneous stalling of more comprehensive approaches – in terms of tax transparency or a common consolidated corporate tax base – can be explained by recent tax controversies, international politics, and the dynamics within and between EU institutions. Particular attention is paid to the role of the European Parliament that is formally limited, but still houses progressive forces that have continuously pushed for a clampdown on tax avoidance. Finally, the article pleads for more transparent EU decision-making, specifically concerning discussions with and within the Council, in order to improve the democratic legitimacy of EU corporate tax policies and processes.

In this feature authors discuss recent research findings that are of interest to readers of Beleid en Maatschappij.

In this feature authors discuss recent research findings that are of interest to readers of Beleid en Maatschappij.

In this feature authors discuss recent research findings that are of interest to readers of Beleid en Maatschappij.

In this feature authors discuss recent research findings that are of interest to readers of Beleid en Maatschappij.
According to many commentators, the system of science is in a crisis: it is characterized by perverse incentives, it is contested and misused, and it has lost its authority. In this essay, I suggest that the answer to this crisis lies in a broadening of the notion of scientific integritiy from the conduct of individual researchers to the wider context of the science-policy-society interface. Specifically, I argue for the need to foster what I call here ‘relations of integrity’. In these relations, science reflects on the role it plays and takes into account the context in which knowledge is produced and used. It has to maintain independence, while fully recognizing that value free knowledge does not exist and that multiple forms of independence are possible, and it needs to be accountable for the decisions it makes and for the consequences of those decisions.