Kosovo, when preparing its legislation on elimination of harmful tax competition, shall take due account of the principles of the Code of Conduct for business taxation adopted by the Council and the Representatives of the Governments of the Member States, meeting within the Council on 1 December 1997 [7].Cooperation shall aim to promote the principles of good governance in tax matters, transparency, exchange of information and fair tax competition in Kosovo, with a view to facilitating the enforcement of measures preventing tax fraud, evasion or avoidance.
À la demande du Kosovo et en cas de besoin particulier, l’Union européenne pourra examiner, en coordination avec les institutions financières internationales, la possibilité d’accorder, à titre exceptionnel, une aide financière macroéconomique soumise à certaines conditions, en tenant compte de toutes les ressources financières disponibles.