Non-cooperative tax jurisdiction

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