Code of Conduct Group (Business Taxation) – Report to the Council

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Apart from the periodical update on regimes assessed and countries to be deemed non-cooperative, this report
of the Code of Conduct Group includes an annex on foreign source income exemption regimes. Such regimes
run contrary to the Code in the event they extend to passive income without a clear link to real activity in the
exempting jurisdiction. In the case substance requirements are to be met, the national regime should provide
for robust anti-abuse rules and remove any degree of discretion by tax authorities to determine the scope of
the exemption. In respect of active income, there should be a clear link to a permanent establishment abroad
(as defined by the OECD Model Tax Convention as an internationally agreed standard).
Original languageEnglish
Article numberH&I 2023/2
JournalHighlights & Insights in European Taxation
Issue number1
Publication statusPublished - Jan 2023

Court cases

TitleH&I 2023/2
CourtCouncil of the European Union
Date of judgement24/11/22
Case numberJCDI:ADS686104:1


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