The Council of the EU has published its conclusions on the Commission’s ‘external strategy for effective taxation’, which formed part of the corporate tax anti-avoidance package in January 2016. The Council calls for work to start on the EU list of third country non-cooperative jurisdictions by September 2016. It welcomes the recommended measures against tax treaty abuse, whilst acknowledging that bilateral tax treaties remain the competence of member states.
The Council of the EU has published its conclusions on the Commission’s ‘external strategy for effective taxation’, which formed part of the corporate tax anti-avoidance package in January 2016. The Council calls for work to start on the EU list of third country non-cooperative jurisdictions by September 2016. It welcomes the recommended measures against tax treaty abuse, whilst acknowledging that bilateral tax treaties remain the competence of member states.
