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Image header Agence Europe
Europe Daily Bulletin No. 12843
Contents Publication in full By article 16 / 34
ECONOMY - FINANCE - BUSINESS / Taxation

EU Council to adapt Code of Conduct against Harmful Tax Practices

In the light of the international corporate tax reform agreed in early October at the OECD (see EUROPE B12808A2), EU Council experts are finalising a revision of the 1997 Code of Conduct for Member States to limit harmful national corporate tax practices.

In addition to tackling very low or zero tax rates, the Code of Conduct will cover generally applicable tax features of a Member State which create opportunities for double non-taxation or that can lead to multiple use of tax benefits, in...

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EU RESPONSE TO COVID-19
SECURITY - DEFENCE
EXTERNAL ACTION
SECTORAL POLICIES
ECONOMY - FINANCE - BUSINESS
INSTITUTIONAL
COURT OF JUSTICE OF THE EU
EMPLOYMENT - CULTURE
NEWS BRIEFS
ADDENDUM
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