The EU Code of Conduct Group for business taxation has re-elected María José Garde as its chair, for a second term of two years starting on February 5, 2025.
María José Garde is Director General of Taxation at the Ministry of Finance in Spain. She has chaired this Council preparatory body that oversees the implementation of the EU’s code of conduct on business taxation group since 2023.
María José Garde has extensive work experience in international taxation. Garde has also served as chair of the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes.
The EU Code of Conduct Group (Business Taxation) addresses harmful tax competition, tax evasion and tax avoidance in the EU. The group, established in 1998, consists of high-level taxation experts of the member states.
The code of conduct group aims to promote effective changes in respect of worldwide tax good governance through cooperation. It also carries out the technical work, screening, and assessment leading to the regular revision by the Council of the EU list of non-cooperative jurisdictions for tax purposes.