Non-cooperative tax jurisdiction
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Anti-tax evasion and tax avoidance - European Union.
A non-cooperative tax jurisdiction is one blacklisted by the European Union on criteria of:
- Transparency
- Fair tax competition
- Real economic activity in the jurisdiction
See also
- Anti-avoidance provision
- European Parliament
- European Union
- High-risk country
- PANA inquiry
- Panama Papers
- Paradise Papers
- Secrecy jurisdiction
- Tax evasion
- Tax haven
- Whistle-blowing
External link
Common EU list of third country jurisdictions for tax purposes
