The Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes

Summary:

Set of conclusions adopted during a meeting of the Council of the European Union on 22 February 2021, concerning a revision of the EU list of non-cooperative jurisdictions for tax purposes.

Further information:

The EU list of non-cooperative jurisdictions for tax purposes was established in December 2017. It is part of the EU’s external strategy on taxation and aims to contribute to ongoing efforts to promote tax good governance worldwide.

The changes to the list took into consideration the ratings recently released by OECD Global Forum for Transparency and Exchange of Information (Global Forum) as regards exchange of information on request. For the purposes of the list, the EU requires jurisdictions to be at least ‘largely compliant’ with the international standard on transparency and exchange of information on request (EOIR).

The Council’s decisions are prepared by the Council's Code of Conduct Group which is also responsible for monitoring tax measures in the EU member states.

Official

Council of the European Union: Press Release, 22/02/2021: Taxation: Council adds Dominica to the EU list of non-cooperative jurisdictions and removes Barbados https://www.consilium.europa.eu/en/press/press-releases/2021/02/22/taxation-council-adds-dominica-to-the-eu-list-of-non-cooperative-jurisdictions-and-removes-barbados/

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