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- First proposed by the Commission in January 2016, the EU list of non-cooperative third countries has proven a true success in promoting fair taxation worldwide. Since the first list was adopted by Member States in the Council in December 2017, many countries have taken concrete measures to comply with tax good governance standards.
taxation-customs.ec.europa.eu › common-eu-list-third-country-jurisdictions-tax-purposes_enCommon EU list of third country jurisdictions for tax purposes
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Mar 21, 2024 · Both within the EU and at the international level, the EU is working to promote and strengthen tax good governance mechanisms, fair taxation and global tax transparency in order to tackle tax fraud, evasion and avoidance.
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- The EU List
- Objectives of The EU List
- The Listing Process
- Tax Deficiencies Identified by The EU in Non-Cooperative Jurisdictions
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The countries in the list below are those that refused to engage with the EU or to address tax good governance shortcomings (situation on 20 February 2024). 1. American Samoa, Anguilla, Antigua and Baruda, Fiji, Guam, Palau, Panama, Russia, Samoa, Trinidad & Tobago, Turks & Caicos, US Virgin Islands, and Vanuatu
The overall goal of the EU list is to improve tax good governance globally, and to ensure that the EU's international partners respect the same standards as EU Member States do.
The list is a result of a thorough screening and dialogue process with non-EU countries, to assess them against agreed criteria for good governance. These criteria relate to tax transparency, fair taxation, the implementation of OECD BEPS measures and substance requirements for zero-tax countries. The criteria were agreed by Member States at the No...
The purpose of this table is, on the basis of publicly available information and in order to facilitate tax due diligence by EU implementing partners, to compile the tax deficiencies identified by the EU in a) jurisdictions committed to address these deficiencies (mentioned in Annex II of the Council conclusions) and b) non-cooperative jurisdiction...
Q&A sheet(situation on 6 October 2020) Detailed explanation of the methodology and the scoreboard External Strategy for Effective Taxation EU anti-tax avoidance requirements on financing and investment operations
Oct 17, 2023 · On 17 October 2023, EU Member States added three jurisdictions – Antigua and Barbuda, Belize and Seychelles – to the EU list of non-cooperative jurisdictions for tax purposes. All three jurisdictions were added to Annex I (so called “EU list”) because they have failed to properly enforce tax transparency standards, as assessed by the ...
The EU list of non-cooperative jurisdictions, first adopted in the Council conclusions of December 5, 2017, is part of the EU’s efforts to curb tax avoidance and harmful tax practices.
Why has the EU produced a list of non-cooperative tax jurisdictions? The new list is part of the EU's work to clamp down on tax evasion and avoidance. It will help the EU to deal more robustly with external threats to Member States' tax bases and to tackle third countries that consistently refuse to play fair on tax matters.
What is the EU list of non-cooperative tax jurisdictions? The EU list is a common tool for Member States to tackle external risks of tax abuse and unfair tax competition. It complements and reinforces the reforms introduced by the Member States in the last years to tackle tax evasion and avoidance at EU level.
Feb 26, 2024 · UNDERLINES the importance of promoting and strengthening tax good governance standards, including in the area of fair taxation and tax transparency, and of fighting against tax fraud, evasion and avoidance, both at the EU level and globally; APPRECIATES the continuous productive cooperation on tax matters between the Code of Conduct Group on ...
