EU development partnerships and the challenge posed by international tax agreements

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In recent years, a discussion has unfolded on international tax agreements in relation to EU partnerships with developing countries. As a contribution to the debate, the EESC is currently drafting an opinion in which it will examine the arguments presented in recent studies on capital flows and Foreign Direct Investment (FDI) out of and into developing countries, and will look at the coherence between EU development and investment policies. Furthermore, the opinion aims to further the dialogue between European Commission and the Member States regarding double taxation agreements, investment and development policy objectives.