Examples of using Code of conduct group in English and their translations into Croatian
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Code of Conduct Group on Business Taxation.
June 2019 report of the code of conduct group on business taxation.
The first findings of the scoreboard will be presented to Member States in the Code of Conduct Group by autumn 2016.
The Code of Conduct Group on Business Taxation has agreed on guidance to tackle various kinds of hybrid mismatches.
The Commission presents the findings of the scoreboard to Member State experts in the Code of Conduct Group in Council.
Whereas despite the work of the Code of Conduct Group on harmful corporate taxation, aggressive tax planning measures continue to exist throughout the Union;
Thus we have not received a number of important documents, or many with information blacked out by the Code of Conduct group.
The list is revised at least once a year, but the code of conduct group can recommend an update at any time.
The screening of third countries' tax good governance standards will be carried out by the Commission and the Code of Conduct Group.
The list is revised at least once a year, but the code of conduct group can recommend an update at any time.
Based on the results, the Code of Conduct Group will decide on the relevant jurisdictions to screen, which should be endorsed by finance ministers before the end of the year.
The pre-assessment was presented to Member State experts in the Council Code of Conduct Group on Business Taxation on 14 September.
In addition, the Commission and the Code of Conduct Group could monitor the third country's tax good governance compliance, in order to activate the agreement's consultation mechanism and address any tax concerns as early as possible.
The Council also adopted a report for the European Council on tax issues, as well as a report andconclusions on the work carried out by the Code of Conduct group on business taxation.
The Commission is now working with the Council's Code of Conduct Group to identify the most relevant countries to screen under this process, in order to have a first EU list ready in 2017.
The conclusions also contain a second annex which includes jurisdictions that have undertaken sufficient commitments to reform their tax policies andwhose reforms are being monitored by the Council's code of conduct group on business taxation.
Over recent years, Member States have worked in the Code of Conduct Group to improve the exchange of information regarding cross-border rulings and in the area of transfer pricing.
These notifications by Member States shall contain spillover analyses of the material impact of the new tax measures on other Member States and developing countries,to support the action of the Code of Conduct Group in identifying harmful tax practices.
And also consider whether the sharing of such information between Member States via the Code of Conduct Group would represent an efficient tool for improvements in the area of corporate taxation in the Union.
The Code of Conduct Group on Business Taxation6 has established a monitoring process which will ensure that Member States implement the revised approach to patent boxes. If Member States are not applying the new approach appropriately, then the Commission will consider introducing legislation to ensure its proper implementation.
The Commission will therefore work with Member States to review the Code of Conduct as well as the mandate of the Code of Conduct Group in order to make it more effective in ensuring fair and transparent tax competition within the EU.
UNDERLINES furthermore that the Code of Conduct Group on business taxation established in 1998 continues to perform important non-legislative work in combating BEPS phenomena both inside the European Union and towards third countries;
Calls on the Commission, in line with the broader responsibility assigned to Member States by the SAM, to consider setting up a network of national tax administrations to exchange best practices and more consistently contribute to preventing the introduction of any tax measures that mightconstitute illegal state aid; invites the Commission to enhance strategic synergies between the activities of the(reformed) Code of Conduct Group and the Commission's enforcement of competition rules in the field of tax-related aid;
Code of Conduct Group Meeting of April 2006 Commission noted that especially in some dependent and associated territories the proposed rollback included the introduction of a 0% rate or the complete abolition of corporate income tax and thus not every part of the work of the Code Group has resulted in a consistent or satisfactory outcome.
INVITES the Code of Conduct Group to consider an additional criterion for listing non-cooperative jurisdictions based on the non-existence of harmful tax regimes as defined by the criteria of the Code of Conduct on Business Taxation, and possible additional criteria, which could be inspired in particular by the OECD BEPS actions;
Stresses that the Code of Conduct Group on Business Taxation(the‘Group'), set up in 1998 by Member States, made it possible in the late 1990s and the early 2000s to eliminate what constituted the most harmful individual tax practices at the time through the double-track soft law approach of‘rolling back' existing tax measures that constituted harmful tax competition and refraining from introducing any such measures in the future(‘standstill');