The Group monitors the European Commission's implementation of its strategy "Towards an Internal Market without tax obstacles", taking part in the debate and providing input where possible. At the same time it examines general questions concerning Corporate Taxation.

In the debate on the EU's Constitutional Treaty, ERT made an intervention in support of the introduction of Qualified Majority Voting (QMV) to a limited number of specific aspects of cross-border business taxation that currently represent tax obstacles to cross-border business activity in the EU. In particular, ERT stated that "...the most obvious solution to taxation problems relating to cross-border transactions would be to introduce an optional system under EU rules consolidating the taxable base of a group of associated companies within the Single Market". ERT also stated that "harmonisation of tax rates, on the other hand, would harm European competitiveness by stifling beneficial tax competition. Consequently, ERT is strictly opposed to tax rate harmonisation."

ERT Members welcomed the Commission's Communication, dated 23 October 2001, on Company Taxation in the EU. For the full text of the ERT press release, please see below.