Tax Games. The Race to the Bottom.

Europe's role in supporting unjust global tax system.

There are several recommendations that European governments and the EU institutions can – and must – take forward to help bring an end to the scandal of tax dodging and ensure tax justice.

Tax policies

Governments and EU institutions must promote progressive tax systems to counter rising inequality; ensure that tax policies promote gender equality and are fully in line with policy coherence for development; and stop the race to the bottom on corporate taxation, including through lowering corporate tax rates and using harmful tax practices that facilitate corporate tax avoidance.

Download the full list of Recommendations here.


Governments and EU Institutions must allow the public to access the key corporate information necessary to ensure accountability and tax justice. They must also ensure full and effective exchange of information between all the governments so that citizens are not able to use international structures to circumvent national tax laws.

Download the full list of Recommendations here.

International decision-making

Governments and EU institutions must support all international decision-making on tax matters being fair and transparent, including the participation of all countries on a truly equal footing, and an intergovernmental decision-making process that allows full access for observers.

Download the full list of Recommendations here.