conclus ecofin council meet decemb taxat polici council held wide rang debat light commiss commun entitl packag tackl harm tax competit european union take stock discuss initi commiss inform meet minist econom affair financ verona april substanti shape inform meet mondorf le bain septemb discuss concern coordin action european level tackl harm tax competit order achiev object reduc continu distort singl market prevent excess loss tax revenu tax structur develop employ friendli light debat spirit comprehens approach area highlight busi taxat taxat save incom issu withhold tax cross border interest royalti payment compani debat council repres govern member state meet council agre resolut code conduct busi taxat set annex council approv text taxat save set annex consid commiss submit propos direct interest royalti payment compani note commiss intent submit rapidli propos direct subject refer indent call commiss submit year report provid paragraph code conduct busi taxat progress report work taxat save interest royalti payment compani note commiss undertak fiscal state aid call commiss forward work taxat continu draw assist taxat polici group note statement council minut annex code conduct member state commiss special tax arrang employe rang problem cover code question discuss taxat polici group view extens code review procedur laid paragraph council repres govern member state meet council commiss note standstil rollback close interrel stress balanc applic compar situat delai implement standstil rollback period year gener rule suffici rollback januari actual rollback place year longer period justifi circumst assess council german deleg deleg understand point includ inter alia target grant advantag intern mobil activ grant mobil activ commiss point author grant extend recent arrang intern financi servic centr dublin expir author institut benefit arrang annex taxat save member state state chang legisl guid point set annex conclus unit kingdom deleg consid direct appli eurobond similar instrument french deleg consid direct taxat save lai rate withhold tax netherland deleg note assess propos light principl taxat save countri resid luxembourg deleg consid direct taxat save accompani direct busi taxat cover gener arrang busi taxat member state belgian italian portugues deleg state agre direct interest royalti payment compani direct taxat save adopt commiss note netherland deleg request problem relat taxat pension insur benefit undertak matter assist taxat polici group view possibl draw propos direct commiss note belgian deleg request vat treatment cross border motor vehicl leas undertak open mind extent propos plan modern streamlin present vat arrang provid suitabl solut annex resolut council repres govern member state meet council decemb code conduct busi taxat council european union repres govern member state meet council recal comprehens approach taxat polici launch commiss instig inform meet minist econom affair financ held verona april confirm meet mondorf le bain septemb light consider coordin action european level need order reduc continu distort singl market prevent signific loss tax revenu tax structur develop employ friendli acknowledg major contribut made taxat polici group prepar resolut note commiss commun council european parliament novemb acknowledg posit effect fair competit consolid competit european union member state intern level whilst note tax competit lead tax measur harm effect acknowledg code conduct busi taxat design curb harm tax measur emphas code conduct polit commit affect member state right oblig respect sphere compet member state commun result treati adopt code conduct code conduct busi taxat tax measur cover prejudic respect sphere compet member state commun code conduct cover busi taxat concern measur affect affect signific locat busi activ commun busi activ respect includ activ carri group compani tax measur cover code includ law regul administr practic scope paragraph tax measur provid significantli lower effect level taxat includ taxat level gener appli member state question regard potenti harm cover code level taxat oper virtu nomin tax rate tax base relev factor assess measur harm account inter alia advantag accord resid respect transact carri resid advantag ring fenc domest market affect nation tax base advantag grant real econom activ substanti econom presenc member state offer tax advantag rule profit determin respect activ multin group compani depart internation accept principl notabl rule agre oecd tax measur lack transpar includ legal provis relax administr level transpar standstil rollback standstil member state commit introduc tax measur harm mean code member state respect principl underli code determin futur polici due regard review process refer paragraph assess tax measur harm rollback member state commit examin exist law establish practic regard principl underli code review process outlin paragraph member state amend law practic view elimin harm measur take account council discuss review process review process provis relev inform accord principl transpar open member state inform exist propos tax measur fall scope code member state call provid request member state inform tax measur appear fall scope code envisag tax measur parliamentari approv inform announc parliament assess harm measur member state request opportun discuss comment tax measur member state fall scope code permit assess made tax measur question harm light effect commun assess account factor identifi paragraph council emphas evalu carefulli assess effect tax measur member state inter alia light activ concern effect tax commun tax measur support econom develop region assess made measur proport target aim sought assess attent paid special featur constraint case outermost region small island undermin integr coher commun legal order includ intern market common polici procedur group set council assess tax measur fall scope code overse provis inform measur council invit member state commiss appoint high level repres deputi group chair repres member state group meet regularli select review tax measur assess accord provis laid paragraph group report regularli measur assess report forward council deliber council decid publish council invit commiss assist group carri preparatori work meet facilit provis inform review process end council request member state provid commiss inform refer paragraph commiss coordin exchang inform member state state aid council note tax measur cover code fall scope provis state aid articl treati prejudic commun law object treati council note commiss undertak publish guidelin applic state aid rule measur relat direct busi taxat mid submit draft guidelin expert member state multilater meet commit strict applic aid rule concern take account inter alia neg effect aid brought light applic code council note commiss intend examin examin exist tax arrang propos legisl member state case case ensur rule object treati appli consist equal action combat tax avoid evas council call member state cooper fulli fight tax avoid evas notabl exchang inform member state accord respect nation law council note anti abus provis countermeasur contain tax law doubl taxat convent plai fundament role counteract tax avoid evas geograph extens council consid advis principl aim abolish harm tax measur adopt broad geograph basi end member state commit promot adopt countri commit promot adopt territori treati appli member state depend territori special respons taxat prerog respect territori commit framework constitut arrang ensur principl appli territori connect member state stock situat form report group refer paragraph assess review procedur monitor revis order ensur effect implement code council invit commiss report annual implement thereof applic fiscal state aid council member state review provis code year adopt annex taxat save ensur minimum effect taxat save incom commun prevent undesir distort competit council call commiss present propos direct taxat save council consid point form basi propos scope direct limit interest paid member state individu resid member state ii step effect taxat save incom commun direct base coexist model member state oper withhold tax provid inform save incom member state member state combin direct review claus purpos determin extent progress conceiv view effect taxat save incom iii withhold tax interest payment made resid member state principl levi pai agent refin method need order counter tax avoid evas effect avoid doubl taxat arrang check resid tax purpos beneficiari cumbersom iv provis direct account preserv competit european financi market global scale advis point set adopt wide end member state undertak promot establish equival measur countri time discuss direct take place commit promot adopt territori treati appli member state depend territori special respons taxat prerog respect territori commit framework constitut arrang ensur equival measur appli territori council review issu adopt direct