European Union - EU Code of Conduct – From Reviewing Individual Tax Regimes to Developing Horizontal Policy: Cracking the Code in the BEPS Era
- European Union
- V. Kalloe
- European Taxation, 2016 (Volume 56), No 5
- 11 April 2016
The author, in this article, chronicles the history of the work of the Council’s EU Code of Conduct Group, which was originally mandated to fight individual harmful tax practices but whose work has been gradually extended to developing coordinated horizontal tax policy to fight base erosion and profit shifting.