Ειδική επιτροπή σχετικά με τις φορολογικές αποφάσεις τύπου «tax ruling» και άλλα μέτρα παρόμοιου χαρακτήρα ή αποτελέσματος (TAXE 2)

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1 Ευρωπαϊκό Κοινοβούλιο Ειδική επιτροπή σχετικά με τις φορολογικές αποφάσεις τύπου «tax ruling» και άλλα μέτρα παρόμοιου χαρακτήρα ή αποτελέσματος (TAXE 2) TAXE_PV(2016)0404_1 ΠΡΑΚΤΙΚΑ Συνεδρίαση της 4ης Απριλίου 2016, ΒΡΥΞΕΛΛΕΣ Η συνεδρίαση αρχίζει τη Δευτέρα 4 Απριλίου 2016, στις 15.09, υπό την προεδρία του Alain Lamassoure (προέδρου). 1. Έγκριση της ημερήσιας διάταξης PE Απόφαση: Το σχέδιο ημερήσιας διάταξης εγκρίνεται όπως εμφαίνεται στα παρόντα πρακτικά. 2. Ανακοινώσεις του προέδρου Καθεστώς σχετικά με τη διερμηνεία Διατίθεται διερμηνεία στις ακόλουθες γλώσσες: CS, DA, DE,, EN, ES, FR, HU, IT, LT, NL, PL, RO. Ηλεκτρονικός φάκελος συνεδρίασης/απευθείας μετάδοση μέσω διαδικτύου Ο φάκελος της συνεδρίασης διατίθεται ηλεκτρονικά μέσω της εφαρμογής e-meeting και η συνεδρίαση μεταδίδεται απευθείας μέσω διαδικτύου. Διακοινοβουλευτική συνεδρίαση της 18ης Απριλίου: Στις 18 Απριλίου 2016 η ειδική επιτροπή TAXE 2 θα διεξαγάγει διακοινοβουλευτική συνεδρίαση με εκπροσώπους εθνικών κοινοβουλίων. Μέχρι στιγμής, 35 βουλευτές από 18 διαφορετικά εθνικά κοινοβούλια έχουν εγγραφεί για να παραστούν στη συνεδρίαση. Εγγεγραμμένοι είναι επίσης άλλοι 30 εκπρόσωποι εθνικών κοινοβουλίων (με έδρα τις Βρυξέλλες) και αξιωματούχοι εθνικών κοινοβουλίων. Η προθεσμία εγγραφής θα παραταθεί για δύο ημέρες, οπότε θα λήξει οριστικά και επισήμως την Παρασκευή 8 Απριλίου, στις το μεσημέρι. 3. Ανταλλαγή απόψεων με τη Margrethe Vestager, Επίτροπο αρμόδια για τον ανταγωνισμό PV\ doc PE v02-00 Eνωμένη στην πολυμορφία

2 Ομιλητές: Alain Lamassoure, Chair, Jeppe Kofod, Brian Hayes Tibor Szanyi, Zdzislaw Krasnodebski, Nils Torvalds, Fabio De Masi, Ernest Maragall, Marco Zanni, Gerolf Annemans, Andreas Schwab, Ana Gomes, Gunnar Hökmark 4. Ανταλλαγή απόψεων με ευρωπαϊκές τράπεζες Προσκεκλημένοι ομιλητές: Deutsche Bank: Brigitte Bomm, διευθύνουσα σύμβουλος και επικεφαλής τμήματος φορολογίας Royal Bank of Scotland: Grant Jamieson, επικεφαλής τμήματος φορολογίας Ομιλητές: Danuta Hübner, Jeppe Kofof, Eva Joly, Pirkko Ruohonen-Lerner, Fabio De Masi, Molly Scott Cato, Marco Zanni, Bernard Monot, Ana Gomez, Alain Lamassoure 5. Διάφορα Ουδέν 6. Προσεχείς συνεδριάσεις 18 Απριλίου 2016, (Βρυξέλλες) Η συνεδρίαση λήγει στις Παραρτήματα: Αποτελέσματα των συνεδριάσεων των συντονιστών της - 14ης Ιανουαρίου ας Φεβρουαρίου ης Απριλίου 2016 PE v /2 PV\ doc

3 ПРИСЪСТВЕН ЛИСТ/LISTA DE ASISTENCIA/PREZENČNÍ LISTINA/DTAGERLISTE/ ANWESENHEITSLISTE/KOHALOLIJATE NIMEKIRI/ΚΑΤΑΣΤΑΣΗ ΠΑΡΟΝΤΩΝ/RECORD OF ATTENDANCE/ LISTE DE PRÉSENCE/POPIS NAZOČNIH/ENCO DI PRESENZA/APMEKLĒJUMU REĢISTRS/DALYVIŲ SĄRAŠAS/ JENLÉTI ÍV/REĠISTRU TA' ATTENDENZA/PRESENTIIJST/LISTA OBECNOŚCI/LISTA DE PRESENÇAS/ LISTĂ DE PREZENŢĂ/PREZENČNÁ LISTINA/SEZNAM NAVZOČIH/LÄSNÄOLOLISTA/DTAGARLISTA Бюро/Mesa/Předsednictvo/Formandskabet/Vorstand/Juhatus/Προεδρείο/Bureau/Predsjedništvo/Ufficio di presidenza/prezidijs/ Biuras/Elnökség/Prezydium/Birou/Predsedníctvo/Predsedstvo/Puheenjohtajisto/Presidiet (*) Alain Lamassoure (P), Bernd Lucke (VP), Eva Joly, Eva Joly (VP) Членове/Diputados/Poslanci/Medlemmer/Mitglieder/Parlamendiliikmed/Μέλη/Members/Députés/Zastupnici/Deputati/Deputāti/Nariai/ Képviselõk/Membri/Leden/Posłowie/Deputados/Deputaţi/Jäsenet/Ledamöter Fabio De Masi, Neena Gill, Danuta Maria Hübner, Ramón Jáuregui Atondo, Jeppe Kofod, Zdzisław Krasnodębski, Marju Lauristin, Bernard Monot, Luděk Niedermayer, Evelyn Regner, Theodor Dumitru Stolojan, Miguel Viegas, Pablo Zalba Bidegain, Marco Zanni, Esther de Lange Заместници/Suplentes/Náhradníci/Stedfortrædere/Stellvertreter/Asendusliikmed/Αναπληρωτές/Substitutes/Suppléants/Zamjenici/ Supplenti/Aizstājēji/Pavaduojantysnariai/Póttagok/Sostituti/Plaatsvervangers/Zastępcy/Membros suplentes/supleanţi/náhradníci/ Namestniki/Varajäsenet/Suppleanter Gerolf Annemans, Pervenche Berès, Ana Gomes, Brian Hayes, Gunnar Hökmark, Olle Ludvigsson, Thomas Mann, Ernest Maragall, Pirkko Ruohonen-Lerner, Andreas Schwab, Molly Scott Cato, Tibor Szanyi, Nils Torvalds 200 (2) Werner Langen 206 (3) 53 (6) (Точка от дневния ред/punto del orden del día/bod pořadu jednání (OJ)/Punkt på dagsordenen/tagesordnungspunkt/ Päevakorra punkt/ημερήσια Διάταξη Σημείο/Agenda item/point OJ/Točka dnevnog reda/punto all'ordine del giorno/darba kārtības punkts/darbotvarkės punktas/napirendi pont/punt Aġenda/Agendapunt/Punkt porządku dziennego/ponto OD/Punct de pe ordinea de zi/bod programu schôdze/točka UL/Esityslistan kohta/föredragningslista punkt) PV\ doc 3/3 PE v02-00

4 Наблюдатели/Observadores/Pozorovatelé/Observatører/Beobachter/Vaatlejad/Παρατηρητές/Observers/Observateurs/Promatrači/ Osservatori/Novērotāji/Stebėtojai/Megfigyelők/Osservaturi/Waarnemers/Obserwatorzy/Observadores/Observatori/Pozorovatelia/ Opazovalci/Tarkkailijat/Observatörer По покана на председателя/por invitación del presidente/na pozvání předsedy/efter indbydelse fra formanden/auf Einladung des Vorsitzenden/Esimehe kutsel/με πρόσκληση του Προέδρου/At the invitation of the Chair(wo)man/Sur l'invitation du président/ Na poziv predsjednika/su invito del presidente/pēc priekšsēdētāja uzaicinājuma/pirmininkui pakvietus/az elnök meghívására/ Fuq stedina taċ-'chairman'/op uitnodiging van de voorzitter/na zaproszenie Przewodniczącego/A convite do Presidente/La invitaţia preşedintelui/na pozvanie predsedu/na povabilo predsednika/puheenjohtajan kutsusta/på ordförandens inbjudan Margrethe Vestager, Brigitte Bomm, Grant Jamieson Съвет/Consejo/Rada/Rådet/Rat/Nõukogu/Συμβούλιο/Council/Conseil/Vijeće/Consiglio/Padome/Taryba/Tanács/Kunsill/Raad/ Conselho/Consiliu/Svet/Neuvosto/Rådet (*) Kjeldsen, Poza Комисия/Comisión/Komise/Kommissionen/Kommission/Euroopa Komisjon/Επιτροπή/Commission/Komisija/Commissione/Bizottság/ Kummissjoni/Commissie/Komisja/Comissão/Comisie/Komisia/Komissio/Kommissionen (*) Benoliel, Stamoulis, Lienemeyer, Liesenfeld, Mackie, Mes, Whitehouse Други институции/otras instituciones/ostatní orgány a instituce/andre institutioner/andere Organe/Muud institutsioonid/ Άλλα θεσμικά όργανα/other institutions/autres institutions/druge institucije/altre istituzioni/citas iestādes/kitos institucijos/ Más intézmények/istituzzjonijiet oħra/andere instellingen/inne instytucje/outras Instituições/Alte instituţii/iné inštitúcie/muut toimielimet/andra institutioner/organ Други участници/otros participantes/ostatní účastníci/endvidere deltog/andere Teilnehmer/Muud osalejad/επίσης Παρόντες/Other participants/autres participants/drugi sudionici/altri partecipanti/citi klātesošie/kiti dalyviai/más résztvevők/parteċipanti ohra/andere aanwezigen/inni uczestnicy/outros participantes/alţi participanţi/iní účastníci/drugi udeleženci/muut osallistujat/övriga deltagare PE v /4 PV\ doc

5 Секретариат на политическите групи/secretaría de los Grupos políticos/sekretariát politických skupin/gruppernes sekretariat/ Sekretariat der Fraktionen/Fraktsioonide sekretariaat/γραμματεία των Πολιτικών Ομάδων/Secretariats of political groups/secrétariat des groupes politiques/tajništva klubova zastupnika/segreteria gruppi politici/politisko grupu sekretariāts/frakcijų sekretoriai/ Képviselőcsoportok titkársága/segretarjat gruppi politiċi/fractiesecretariaten/sekretariat Grup Politycznych/Secr. dos grupos políticos/secretariate grupuri politice/sekretariát politických skupín/sekretariat političnih skupin/poliittisten ryhmien sihteeristöt/ Gruppernas sekretariat PPE S&D ALDE ECR GUE/NGL Verts/ALE EFDD ENF NI Koster, Dauksts Sabouret Solli Arvola, Kimmerle Gross Olier Rucyte Urbain Кабинет на председателя/gabinete del Presidente/Kancelář předsedy/formandens Kabinet/Kabinett des Präsidenten/Presidendi kantselei/γραφείο Προέδρου/President's Office/Cabinet du Président/Ured predsjednika/gabinetto del Presidente/Priekšsēdētāja kabinets/pirmininko kabinetas/elnöki hivatal/kabinett tal-president/kabinet van de Voorzitter/Gabinet Przewodniczącego/Gabinete do Presidente/Cabinet Preşedinte/Kancelária predsedu/urad predsednika/puhemiehen kabinetti/talmannens kansli Кабинет на генералния секретар/gabinete del Secretario General/Kancelář generálního tajemníka/generalsekretærens Kabinet/ Kabinett des Generalsekretärs/Peasekretäri büroo/γραφείο Γενικού Γραμματέα/Secretary-General's Office/Cabinet du Secrétaire général/ured glavnog tajnika/gabinetto del Segretario generale/ģenerālsekretāra kabinets/generalinio sekretoriaus kabinetas/ Főtitkári hivatal/kabinett tas-segretarju Ġenerali/Kabinet van de secretaris-generaal/gabinet Sekretarza Generalnego/Gabinete do Secretário-Geral/Cabinet Secretar General/Kancelária generálneho tajomníka/urad generalnega sekretarja/pääsihteerin kabinetti/ Generalsekreterarens kansli Генерална дирекция/dirección General/Generální ředitelství/generaldirektorat/generaldirektion/peadirektoraat/γενική Διεύθυνση/ Directorate-General/Direction générale/glavna uprava/direzione generale/ģenerāldirektorāts/generalinis direktoratas/főigazgatóság/ Direttorat Ġenerali/Directoraten-generaal/Dyrekcja Generalna/Direcção-Geral/Direcţii Generale/Generálne riaditeľstvo/generalni direktorat/pääosasto/generaldirektorat DG PRES DG IPOL DG EXPO DG EPRS DG COMM DG PERS DG INLO DG TRAD DG INTE DG FINS DG ITEC DG SAFE Korver, Ross Puppan PV\ doc 5/5 PE v02-00

6 Правна служба/servicio Jurídico/Právní služba/juridisk Tjeneste/Juristischer Dienst/Õigusteenistus/Νομική Υπηρεσία/Legal Service/ Service juridique/pravna služba/servizio giuridico/juridiskais dienests/teisės tarnyba/jogi szolgálat/servizz legali/juridische Dienst/ Wydział prawny/serviço Jurídico/Serviciu Juridic/Právny servis/oikeudellinen yksikkö/rättstjänsten Секретариат на комисията/secretaría de la comisión/sekretariát výboru/udvalgssekretariatet/ausschusssekretariat/komisjoni sekretariaat/γραμματεία επιτροπής/committee secretariat/secrétariat de la commission/tajništvo odbora/segreteria della commissione/ Komitejas sekretariāts/komiteto sekretoriatas/a bizottság titkársága/segretarjat tal-kumitat/commissiesecretariaat/sekretariat komisji/ Secretariado da comissão/secretariat comisie/sekretariat odbora/valiokunnan sihteeristö/utskottssekretariatet Palumbo, Saarela, Gimdal, Requis Сътрудник/Asistente/Asistent/Assistent/Assistenz/Βοηθός/Assistant/Assistente/Palīgs/Padėjėjas/Asszisztens/Asystent/Pomočnik/ Avustaja/Assistenter Saskia De Rijck * (P) = Председател/Presidente/Předseda/Formand/Vorsitzender/Esimees/Πρόεδρος/Chair(wo)man/Président/Predsjednik/Priekšsēdētājs/ Pirmininkas/Elnök/'Chairman'/Voorzitter/Przewodniczący/Preşedinte/Predseda/Predsednik/Puheenjohtaja/Ordförande (VP) = Заместник-председател/Vicepresidente/Místopředseda/Næstformand/Stellvertretender Vorsitzender/Aseesimees/Αντιπρόεδρος/ Vice-Chair(wo)man/Potpredsjednik/Vice-Président/Potpredsjednik/Priekšsēdētāja vietnieks/pirmininko pavaduotojas/alelnök/ Viċi 'Chairman'/Ondervoorzitter/Wiceprzewodniczący/Vice-Presidente/Vicepreşedinte/Podpredseda/Podpredsednik/ Varapuheenjohtaja/Vice ordförande (M) = Член/Miembro/Člen/Medlem./Mitglied/Parlamendiliige/Μέλος/Member/Membre/Član/Membro/Deputāts/Narys/Képviselő/ Membru/Lid/Członek/Membro/Membru/Člen/Poslanec/Jäsen/Ledamot (F) = Длъжностно лице/funcionario/úředník/tjenestemand/beamter/ametnik/υπάλληλος/official/fonctionnaire/dužnosnik/ Funzionario/Ierēdnis/Pareigūnas/Tisztviselő/Uffiċjal/Ambtenaar/Urzędnik/Funcionário/Funcţionar/Úradník/Uradnik/Virkamies/ Tjänsteman PE v /6 PV\ doc

7 Annexes EUROPEAN PARLIAMENT DIRECTORATE GENERAL INTERNAL POLICIES OF THE UNION TAXE SPECIAL COMMITTEE ON TAX RULINGS AND OTHER MEASURES SIMILAR IN NATURE OR EFFECT Presence: Results of the TAXE 2 Coordinators' meeting of 14 January 2016 Brussels, P6B054 TAXE Bureau: Mr Lamassoure, Chair Mr Lucke - ECR - 1st Vice-Chair TAXE Coordinators: Mr Balz, Coordinator of the EPP Group Mr Simon, Coordinator of the S&D Group Mr Theurer, ALDE Group (replacing Ms Goulard) Mr Giegold, Coordinator of the Greens/EFA Group Mr De Masi, Coordinator of the GUE/NGL Group Mr Zanni, Coordinator of the EFDD Group Mr Monot, Coordinator of the ENF Group Apologies: Mr Messerschmidt, Coordinator of the ECR Group Ms Goulard, Coordinator of ALDE Group Ms Matias, GUE/NGL Group - 2nd Vice-Chair Ms Joly, 3rd Vice-Chair - Greens/EFA Group PV\ doc 7/7 PE v02-00

8 1. Adoption of the draft agenda The Chair opened the meeting and the agenda was adopted. 2. Chair's announcements none 3. Adoption of calendar of committee meetings The calendar was adopted with the following caveat/modifications: Committee Meetings: 17/2 but will depend on the availability of the NL Presidency Joint ECON/TAXE 2 meeting with Commissioner Moscovici on 22 or 23 February (ECON slot) - not yet confirmed by ECON Monday, 29 February: the secretariat will check whether 1 March could be feasible instead (the Chair recalled that this is a day for political group activity) 12 May (reserve date) possibly new date to be found Coordinators' Meetings: 18 April meeting postponed to Adoption of delegation dates The following was decided: Participation of MEPS: the Groups agreed to request that the delegations be composed as follows: 2 MEPs for EPP and S&D and 1 for the other Groups (Chair and rapporteurs hors quota). 1 delegation to the USA (Washington + poss. Delaware): during green week of 17 May delegation to another European State (date to be decided): the country will be selected on the basis of objective criteria, e.g. based on number of companies in comparison to population. All TAXE 2 MEPs will also be invited to attend an Inter-Parliamentary conference in Paris, co-organized with the OECD (date tbc), with all countries that are committed to theoecd BEPS Action Plan (nevertheless this should not be considered a delegation in administrative terms). Organise meetings in Brussels with less cooperative jurisdictions and, so called, tax havens. 5. Decision on format of exchange of views Hearings of TAXE 2 will have whenever possible a Q&A session (5 minute slots) and the Chair will ensure that the MEP speaker gets an appropriate answer or has the last word. The Chair suggests that groups coordinate as far as possible the list of questions before the hearings. PE v /8 PV\ doc

9 Briefing notes and background information will be provided to MEPs before meetings/hearings 6. Decision on persons to be invited The following persons will be invited to committee meetings: Mr Dijsselbloem, Dutch Presidency (possibly on 17 February) Commissioner Moscovici (once again, possibly 22 or 23 February/Joint meeting with ECON, date tbc)) Commissioner Vestager (4 April, confirmed) Commissioner Hill (tbc) Representatives of Finance Committees of national parliaments within an Interparliamentary session (18 April); MNCs and other stakeholders, to be selected on the basis of non-arbitrary criteria The following persons will be invited to Coordinators meetings: DG TAXUD and DG COMP Directors General 7. Decision on studies and workshops Postponed 8. Any other business None PV\ doc 9/9 PE v02-00

10 EUROPEAN PARLIAMENT DIRECTORATE GENERAL INTERNAL POLICIES OF THE UNION TAXE 2 SPECIAL COMMITTEE ON TAX RULINGS AND OTHER MEASURES SIMILAR IN NATURE OR EFFECT Presence: Results of the TAXE 2 Coordinators' meeting of 22 February 2016 Brussels, PHS P4B001 TAXE Bureau: Mr Lamassoure, Chair Ms Joly, 3rd Vice-Chair - Greens/EFA Group TAXE Coordinators: Mr Balz, Coordinator of the EPP Group Mr Simon, Coordinator of the S&D Group Mr Messerschmidt, Coordinator of the ECR Group Mr Theurer, ALDE Group (replacing Ms Goulard), co-rapporteur Mr Giegold, Coordinator of the Greens/EFA Group Mr De Masi, Coordinator of the GUE/NGL Group Mr Zanni, Coordinator of the EFDD Group Mr Monot, Coordinator of the ENF Group Co-rapporteurs: Mr Kofod, S&D Group - co-rapporteur Apologies: Ms Goulard, Coordinator of ALDE Group Mr Lucke, ECR Group - 1st Vice-Chair Ms Matias, GUE/NGL Group - 2nd Vice-Chair PE v /10 PV\ doc

11 1. Adoption of the draft agenda The Chair opened the meeting and the agenda was adopted. 2. Chair's announcements The state of play of TAXE 2 ongoing activities was circulated by the Secretariat by prior to the meeting. 3&4. Exchange of views with DG TAXUD Director General Stephen QUEST and DG COMP Deputy Director General Gert Jan KOOPMAN Following Coordinators' decisions of 14 January 2016, Mr. QUEST and Mr. KOOPMAN were invited for an exchange of views with Coordinators, Bureau Members and co-rapporteurs. Mr. KOOPMAN gave an overview of the DG COMP activities related to the TAXE 2 mandate and answered questions from Members on TAXE 2-related topics. After an update presentation by the Director General of DG TAXUD, notably regarding the modalities for releasing CoC Group minutes and documents, as agreed at the level of the Presidents, and questions/answers with Members, Mr. QUEST committed to: - at least, give TAXE 2 Members the same conditions to access previouslyconsulted documents; - verify with MS whether their agreement for release also covers the blackened parts of previous documents; if not, request that it does; - consider giving access to Commission minutes of relevant Council meetings other than the CoC Group, - consider providing Coordinators with a structured overview explaining the gap between the (5.000+) CoC Group records and the documents provided to TAXE and TAXE 2, including on the identified gaps and successive versions of the same text. 5. Decision on TAXE 2 report/resolution After a brief exchange of views on the basis of the TAXE work plan, the Coordinators (with the exception of ECR) decided to draft a final report. In order to be able to incorporate all the findings of TAXE 2, taking into account the agenda of planned activities, it was decided that the Chair would write to the President to request a technical extension of the TAXE 2 mandate of two months, in line with the envisaged timetable (vote in committee 20 June, plenary July). It was also decided to invite the Presidency of the Council to attend the debate in plenary. PV\ doc 11/11 PE v02-00

12 6. Decision on the pending issues regarding the work schedule of TAXE 2 The state of play of pending issues was presented by the Chair. For the exchange of views with journalists to take place at the Coordinators' meeting of 15 March 2016, the Secretariat has already contacted journalists from Le Monde and Der Spiegel. The Chair proposed, due to lack of time, to ask the groups by written procedure if they also intend to invite a journalist from Paperjam. For the hearing with banks to take place on 21 March 2016, a draft list of banks was circulated. The majority of Coordinators agreed on the list. Invitations will be sent shortly. No additional comments on the other planned activities were raised. 7. Any other business None PE v /12 PV\ doc

13 EUROPEAN PARLIAMENT DIRECTORATE GENERAL INTERNAL POLICIES OF THE UNION TAXE 2 SPECIAL COMMITTEE ON TAX RULINGS AND OTHER MEASURES SIMILAR IN NATURE OR EFFECT Presence: TAXE Bureau: Mr Lamassoure, Chair Results of the TAXE 2 Coordinators' meeting of 18 April 2016 Brussels, JAN4Q2 TAXE Coordinators: Mr Balz, Coordinator of the EPP Group Mr Simon, Coordinator of the S&D Group Mr Lucke, Coordinator of the ECR Group Ms Goulard, Coordinators of the ALDE Group Mr De Masi, Coordinator of the GUE/NGL Group Mr Giegold, Coordinator of the Greens/EFA Group Mr Zanni, Coordinator of the EFDD Group Mr Monot, Coordinator of the ENF Group Co-rapporteurs: Mr Kofod, S&D Group - co-rapporteur Shadows: Ms Huebner, EPP Group PV\ doc 13/13 PE v02-00

14 1. Adoption of the draft agenda The Chair opened the meeting and the agenda was adopted. 2. Chair's announcements 20 April - JURI-ECON joint meeting Exchange of views with representatives of the Cayman Islands Following the hearing with Jurisdictions on 14 and 15 March 2016 where the Cayman Islands' representatives could not attend, it was decided to invite them on the 18 April 2016 during a coordinators' meeting opened to the corapporteurs and shadows. Mr. Panton, Minister for Financial Services, Commerce and Environment gave an overview of the Cayman structure of Law, activities and type of financial services provided and answered questions from Members on TAXE 2-related topics as: - the implementation of the anti-beps measures from the OECD, - transparency, accountability and regulation in place for off-shore companies, - Automatic Exchange of Information, - Trust management and related business Any other business TBC 6. Next meeting 4 May PE v /14 PV\ doc