Broader scope of revised Code of Conduct for Business Taxation

A revised Code of Conduct for Business Taxation entered into force on 1 January 2023. There are some noticeable changes. First, its scope has been broadened. It not only includes preferential tax measures, but also general tax measures that result in double non-taxation or double or tripple dips (if introduced or altered as of 2023). Furthermore, the Commission has now been given the formal authority to bring a tax measure to the Group’s attention for discussion if the Member State concerned did not notify it.