EU-BEPS Roadmap by the Estonian Presidency of the Council.
Short-term work:
- EU list of third country non-cooperative jurisdictions
- Patent Boxes
- 'Good Governance in Tax Matters' clause in the EU agreements with third countries
- Implementation of the Council conclusions on the 'Future of the Code of Conduct (Business Taxation)'
Medium-term work:
- Interest and Royalties Directive (IRD)
- Proposal for a renewed Common (Consolidated) Corporate Tax Base
- Transparency: Mandatory disclosure rules
- Agreements with five third countries to counter fraud and all other illegal activities to the detriment of public financial interests ("EU anti-fraud agreements")
- Outbound payments
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