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EU Finance Ministers agree on Code of Conduct mandate reform

|Tax Alerts, Legislation & Policy, National/Federal Taxation|European Union
European Union

  • European Union Finance Ministers have agreed on revisions of the mandate of the Code of Conduct for Business Taxation.

  • The revisions will apply to tax features which are introduced or modified on or after 1 January 2023 and create opportunities for double non-taxation or that can lead to the double or multiple use of tax benefits for the same amount of income.

  • Businesses should closely monitor the work of the COCG and assess the impact of the revised mandate.

Executive summary

On 8 November 2022, Eu…

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