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  European Union (Notification of Withdrawal) Bill - New Clause 7 - Conduct of Negotiations - Tax Avoidance and Evasion - Code of Conduct on Business Taxation
  
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  @ MP voted aye to require ministers comply with the European Union Code of Conduct on Business Taxation and consider the public interest in maintaining all existing EU tax avoidance and evasion legislation when negotiating the terms of the United Kingdom's exit from the European Union.    
  @ MP voted no not to require ministers comply with the European Union Code of Conduct on Business Taxation nor to require they consider the public interest in maintaining all existing EU tax avoidance and evasion legislation when negotiating the terms of the United Kingdom's exit from the European Union.   
  
  The majority of MPs voted not to require ministers comply with [http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A31998Y0106(01) the European Union Code of Conduct on Business Taxation] nor to require they consider the public interest in maintaining all existing EU tax avoidance and evasion legislation when negotiating the terms of the United Kingdom's exit from the European Union.   
  
  MPs were considering the European Union (Notification of Withdrawal) Bill[1]. 
  
  The proposed new clause rejected in this vote was titled ''Conduct of Negotiations â Anti-Tax Haven'' and stated
  
  :â(1) In negotiating and concluding an agreement in accordance with Article 50(2) of the Treaty on European Union, Ministers of the Crown must have regard to the public interest in maintaining all existing EU tax avoidance and evasion legislation.
  
  :(2) In negotiating and concluding an agreement in accordance with Article 50(2) of the Treaty on European Union, Ministers of Crown must comply with the European Union Code of Conduct on Business Taxation.â
  
  The rejected amendment was accompanied by the following explanatory note:
  
  :This new clause sets out the Governmentâs commitment to observe the Code of Conduct on business taxation to prevent excessive tax competition and lays out the statutory objectives that the Government must have regard to EU tax avoidance and evasion whilst carrying out negotiations under article 50.
  
  
  * [1] [http://services.parliament.uk/bills/2016-17/europeanunionnotificationofwithdrawal.html Parliament's webpage on the European Union (Notification of Withdrawal) Bill 2016-17]
  
  
  
  
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  (put thoughts and notes for other researchers here)
  