April 21
Anjum Shabbir
Anjum Shabbir
19th February 2020

Analysis: “Revision of the EU list of non-cooperative jurisdictions” by Darya Budova

The EU list of non-cooperative jurisdictions is a key instrument in the EU’s external strategy for taxation aiming to promote good tax governance and tackle tax fraud and tax evasion worldwide. Yesterday the Council adopted its annual review of this list.

How are the jurisdictions listed?

The list was first published at the end of 2017 after the Council’s code of conduct group for business taxation (the ‘Group’) screened 92 jurisdictions. Three criteria were assessed. The first is tax transparency, which referred to the compliance or commitment with the OECD exchange of information and reporting standards. The second is fair taxation, looking at the existence of harmful preferential tax measures and facilitation of offshore


Your privacy is important for us

We use cookies to improve the user experience. Please review privacy preferences.

Accept all Settings

Check our privacy policy and cookies policy.