This is an HTML version of an attachment to the Freedom of Information request 'Code of Conduct Group on business taxation - meeting background documents'.

doc 106
Ref. Ares(2016)293263 - 20/01/2016
Code of Conduct Group (Business Taxation) 
7 April 2015 
ORIGIN: Commission Services 

2011 Work Programme – Administrative Practices 
1.  In 2011 the Group agreed to monitor developments in administrative practices of Member 
States, including tax ruling regimes.1  The review in spring 2012 showed that, despite the 
agreed guidance, in practice no information on cross-border rulings was exchanged 
2.  With a view to stimulating spontaneous exchange of information in relation to specific cross 
border rulings the Group asked the Committee on Administrative Cooperation for Taxation 
(“CACT”) to develop a "Model Instruction" that could be used as a reference by Member 
States.  This was then extended to include exchanges in the area of transfer pricing.  The Model 
Instruction was agreed in June 2014.2 
3.  The Commission Services would like to ask delegates the following questions; 
•  What progress has been made in implementing the Model Instruction in your Member 
•  Has your Member State begun to automatically exchange rulings covered by the Model 
1 Document 17081/11 FISC 144. 
2 Document 10608/14 FISC 95; Model instruction for cross-border rulings and unilateral APAs (CACT 036); Statistics: 
guidelines and tables
 (CACT 037).