Thank you for your Explanatory Memorandum 12010/07, regarding the Commission's membership of the International Tax Dialogue, which was considered by Sub-Committee A on 16 October 2007. The Sub-Committee have decided to hold the document under scrutiny.

  The Sub-Committee would be grateful if you could provide some further information about the International Tax Dialogue. In particular, your Memorandum notes that the EU would become a "fourth participating organisation" of the ITD. The Sub-Committee would be grateful if you could clarify this statement, as it appears from the ITD website that a broad range of countries and organisations contribute to the Forum.

  The Sub-Committee would also be interested to know what benefit the UK gains from membership of the ITD, and whether any of these benefits would be diminished by Commission membership. In addition the Committee wish to know whether the Commission initiated the decision to join, or whether it was extended an invitation by the ITD. They would also welcome an explanation of your concerns about possible extension of competence: would such concerns not be set at rest by a simple addition to, or change to, the legal base?

17 October 2007