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EU Could Write Minimum Tax Compliance Into Tax Haven Criteria

March 17, 2022, 12:50 PM

The European Union’s tax haven watchdog could extend its remit to cover whether jurisdictions have implemented the global minimum tax, the panel’s chairwoman said Thursday.

The criteria applied by the so-called EU Code of Conduct Group on Business Taxation “must be further developed in accordance with international agreements,” Lyudmila Petkova, a Bulgarian official who heads the Code of Conduct (Business Taxation) group, told the European Parliament’s tax subcommittee.

The Code of Conduct group draws up the EU tax haven list, which currently features nine jurisdictions. The group also serves as a forum within which ...