Pascal Saint-Amans, former Director of the OECD’s Centre for Tax Policy and Administration and Non-Resident fellow at the European think-tank Bruegel, published his Memo to the commissioner responsible for tax policy on Wednesday 4 September .
In his view, the priorities for the European Union are tax simplification, a broader reflection on the EU’s budgetary resources and the taxation of wealthy individuals and digital nomads. He proposes to establish a code of conduct on the taxation...