The European Commission has produced a ‘scoreboard’ of key risk indicators to help member states to decide which non-EU jurisdictions should be formally screened as part of the process of drawing up a common EU list of non-cooperative tax jurisdictions by the end of 2017.
The European Commission has produced a ‘scoreboard’ of key risk indicators to help member states to decide which non-EU jurisdictions should be formally screened as part of the process of drawing up a common EU list of non-cooperative tax jurisdictions by the end of 2017. The EC’s external strategy for effective taxation sets out the three-step process:
scoreboard: indicators to help determine the potential risk level of each third country’s tax system in facilitating tax avoidance. The Commission presents the findings of the scoreboard to member state experts in the code of conduct group;
screening: member states decide which third countries should be formally screened. Screening will be carried out by the Commission and the code of conduct group, including dialogue with the countries in question;
listing: third countries that refused to cooperate or engage with the EU regarding tax good governance concerns should be put on the EU list.
The European Commission has produced a ‘scoreboard’ of key risk indicators to help member states to decide which non-EU jurisdictions should be formally screened as part of the process of drawing up a common EU list of non-cooperative tax jurisdictions by the end of 2017.
The European Commission has produced a ‘scoreboard’ of key risk indicators to help member states to decide which non-EU jurisdictions should be formally screened as part of the process of drawing up a common EU list of non-cooperative tax jurisdictions by the end of 2017. The EC’s external strategy for effective taxation sets out the three-step process:
scoreboard: indicators to help determine the potential risk level of each third country’s tax system in facilitating tax avoidance. The Commission presents the findings of the scoreboard to member state experts in the code of conduct group;
screening: member states decide which third countries should be formally screened. Screening will be carried out by the Commission and the code of conduct group, including dialogue with the countries in question;
listing: third countries that refused to cooperate or engage with the EU regarding tax good governance concerns should be put on the EU list.
