Code of Conduct Group (Business Taxation) - Subgroups on internal and external issues, Brussel - Hoofdinhoud

Council of the European Union

General Secretariat

Brussels, 28 August 2019

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COMMUNICATION

NOTICE OF MEETING AND PROVISIONAL AGENDA

EUROPA BUILDING

Rue de la Loi 155, 1048 BRUSSELS

Subgroup on internal issues

• 1. 

  Standstill review process

• - 

  Malta's new patent box (MT015): draft agreed description

Subgroup on external issues

• 2. 

  The EU list of non-cooperative jurisdictions for tax purposes

• a) 

  Screening process:

• - 

  Update

• b) 

  Monitoring of the implementation of the commitments taken by jurisdictions:

• - 

  Progress reports on specific jurisdictions

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• c) 

  Defensive measures in tax area: draft guidance - Exchange of views

• d) 

  Follow up on Collective Investment Vehicles (CIVs)

• e) 

  Criterion 2.2: scoping issue of partnerships

• f) 

  Draft guidance on foreign source income exemption regimes

• 3. 

  Any other business.

NB: Council documents are available on Delegates Portal. Room attendants will provide copies on request at the earliest opportunity.

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