Non-cooperative tax jurisdiction: Difference between revisions
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imported>Doug Williamson (Create page. Source: EC webpage https://ec.europa.eu/taxation_customs/tax-common-eu-list_en) |
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Revision as of 15:55, 8 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
