The EU list of non-cooperative jurisdictions for tax purposes Report by the Code of Conduct Group (Business Taxation) suggesting amendments to Annex II of the Council conclusions of 12 March 2019

Council of the European Union 'I/A' ITEM NOTE From: General Secretariat of the Council Brussels, 26 November 2019 (OR. en) 14290/19 COR 2 ECOFIN 1051 FISC 450 To: Permanent Representatives Committee/Council Subject: The EU list of non-cooperative jurisdictions for tax purposes • Report by the Code of Conduct Group (Business Taxation) suggesting amendments to Annex II of the Council conclusions of 12 March 2019 1. On 12 March 2019, the ECOFIN Council adopted Council conclusions1 that revised the EU list of non-cooperative jurisdictions for tax purposes (Annex I) and the state of play with respect to commitments taken by cooperative jurisdictions to implement tax good governance principles (Annex II) initially endorsed by the ECOFIN Council on 5 December 20172 and subsequently modified/updated by the Council on 23 January 20183, 13 March 20184, 25 May 20185, 2 October 20186, 6 November 20187 and 4 December 20188. 1 OJ C 114 2019 pages 2-8. 2 OJ C 438 2017 pages 5-24. 3 OJ C 29 2018 page 2. 4 OJ C 100 2018 pages 4-5. 5 OJ C 191 2018 pages 1-3. 6 OJ C 359 2018 pages 3-5. 7 OJ C 403 2018 pages 4-6. 8 OJ C 441 2018 pages 3-4. ECOMP. 2. B EN 2. Furthermore, recalling paragraph 11 of the Council conclusions of 5 December 2017, the Council conclusions of 12 March 2019 confirmed that the Code of Conduct Group (hereafter "COCG") "should recommend to the Council to update at any time, and at least once a year, the EU...