Executive summary
On 6 February 2020, the European Union (EU) Code of Conduct Group (Business Taxation) (COCG or the Group) published its six-month Work Programme1 (the Work Programme), setting out anticipated activity during the course of the EU’s Croatian Presidency.2
Among other things, the Work Programme confirms that the COCG will: (i) conclude the screening of the potentially harmful tax regimes (including the Foreign Source Income Exemption regimes) of a number of jurisdictions; (…