EU publishes list of 17 non-cooperative tax jurisdictions

EU1Yesterday, the EU Council published a list of 17 “non-cooperative” jurisdictions in taxation matters. No additional sanctions were imposed on those states, but the EU stated that the named jurisdictions are strongly encouraged to make the changes requested of them, whether to their tax legislation, policies and/or administrative practices. Failure to do so could result in the EU and member states applying “defensive measures”, including both taxation and non-taxation measures, with the aim of preventing the erosion of EU member state tax bases.

The EU also published a list of 47 “co-operative” jurisdictions, which have already committed to introducing relevant changes in their tax legislation in order to comply with EU and international tax standards (those commitments to be monitored). EU Notice here, and Council conclusions (including the lists) here.

This entry was posted in Latest EU Measures by Maya Lester QC. Bookmark the permalink.

About Maya Lester QC

Maya Lester QC has a wide ranging practice in public law, European law, competition law, international law, human rights & civil liberties. She has a particular expertise in sanctions. As the most recent (2016) Chambers & Partners directory put it, she "owns the world of sanctions". She spent 2011-12 in New York at Columbia Law School lecturing and writing on sanctions. She represents and advises hundreds of companies and individuals before the European and English courts and has acted in most of the leading cases, including Kadi, Tay Za, Central Bank of Iran, NITC and IRISL.

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