Non-controlling interest and Non-cooperative tax jurisdiction: Difference between pages
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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 == | |||
[https://ec.europa.eu/taxation_customs/tax-common-eu-list_en Common EU list of third country jurisdictions for tax purposes] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:Compliance_and_audit]] | |||
Latest revision as of 09:03, 11 April 2018
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