Cooperation with Non-Cooperative Jurisdictions

As of December 2017, the European Union has a common list of non-cooperative jurisdictions for tax purposes (the “EU List”). The EU List functions as a tool to improve tax good governance globally and to promote the EU standards and values vis-à-vis third countries. This article examines the development of the EU List and the role it plays in the various Member States in terms of their (future) national legislation, including national legislative defensive tax measures taken by the Member States in respect of the listed non-cooperative jurisdictions.