After 23 years of existence, the European Union body charged with calling out harmful tax competition is planning a more transparent policy approach.
The EU’s Code of Conduct Group, formed in December 1997, wants to align with the ever-increasing transparency compliance rules for multinational taxpayers. The code represents a political commitment by EU member countries to review and amend tax measures representing harmful tax competition, and to refrain from adopting such measures. It also promotes a similar commitment by non-EU jurisdictions.
Who’s Who in the Group?
The group is comprised of representatives from EU member states and the European ...