The Ruding Committee Report: a personal view

Franz Vanistendael

Fiscal Studies, 1992, vol. 13, issue 2, 85-95

Abstract: On 18 March 1992 Mr Onno Ruding, former Finance Minister in the Netherlands, presented to the EC Commission and the press a report by a group of independent experts and businessmen on the harmonisation of corporate income tax in the European Community. This 'Ruding Committee Report' is another milestone on the long and winding road of corporate tax developments in the European Community. After the Neumark Report in 1962, the van den Tempel Report in 1970 and the Commission's own draft Directive of 1975 and its unofficial proposals on the tax base in 1987, the question is whether this new report will finally generate some movement in the glacier of corporate tax harmonisation. This article provides a personal description by one member of the Committee of the process of producing the Report and comments on some of its principal findings.

Date: 1992
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