The reform is also intended to deliver compliance with the EU Code of Conduct for Business Taxation [3] (hereinafter the Code of Conduct) and with the OECD Report on Harmful Tax Competition [4].
Reformiga on kavandatud ka tagada ELi ettevõtete maksustamise tegevusjuhendi [3] (edaspidi “tegevusjuhend”) ja kahjustavat maksukonkurentsi käsitleva OECD aruande [4] järgimine.