EU: Developing first common list of non-cooperative tax jurisdictions

EU: Common list of non-cooperative tax jurisdictions

The European Commission announced it is working to draw up a first common EU list of non-cooperative tax jurisdictions by presenting a pre-assessment (“scoreboard of indicators”) of all third countries according to key indicators.

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As noted in today’s release, the next step is for the EU Member States to choose which countries are to be screened more fully over the next months in an effort to identify countries that “do not play by the rules” when it comes to taxation.

In January 2016, the EC launched a three-step process for establishing the common EU list, given that a common EU list of non-cooperative jurisdictions would carry more weight than the current patchwork of national lists when dealing with non-EU countries that refuse to comply with international tax good governance standards. An EU list would also prevent aggressive tax planners from abusing mismatches between the different national systems. The aim is to publish the definitive list of non-cooperative jurisdictions by the end of 2017. 

EU Member States have already given their backing to this approach, that is also supported by the European Parliament.


Read a September 2016 report prepared by KPMG’s EU Tax Centre

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