The EU Code of Conduct Group (Business Taxation) has published an updated Overview of the preferential tax regimes and other measures examined by the Code of Conduct Group (Business Taxation) under EU listing criteria 2.1 and 2.2. Criterion 2.1 is the existence of harmful tax regimes and Criterion 2.2 is the existence of tax regimes that facilitate offshore structures which attract profits without real economic activity. In this respect, the overview document contains a list of preferential tax regimes/measures by jurisdiction, along with the standstill date and whether the regime is monitored by Code of Conduct Group (COCG) or OECD FHTP, the COCG assessment on whether or not harmful, and the rollback date and grandfathering info where applicable.