Non-controlling interest and Non-cooperative tax jurisdiction: Difference between pages

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''Accounting''.
''Anti-tax evasion and tax avoidance - European Union''.
1.  


The value of net assets attributable to non-group shareholders.
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




2.
== 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]]


The amount of after-tax profit (or loss) for the period attributable to non-group shareholders.


''Also known as Minority interest.''
== 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]]
== See also ==
[[Category:Compliance_and_audit]]
* [[Net assets]]
* [[Shareholders]]

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


External link

Common EU list of third country jurisdictions for tax purposes