Taxation and customs union

Common EU list of third country jurisdictions for tax purposes

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On 12 September 2016, the Commission presented the Scoreboard of its pre-assessment of all third country jurisdictions for tax purposes. The scoreboard is the first step in the new EU listing process.

On the basis of the scoreboard results, Member States should decide on the relevant third country jurisdictions to screen in greater detail against tax good governance criteria. Member States are due to make this decision in autumn 2016, so that screening can begin in early 2017.

Press release on the Scoreboard.

Explanation of the Scoreboard and results
Detailed explanation of the methodology.
Data sources
 

Overview

In the External Strategy for Effective Taxation, the Commission set out a new EU listing process to identify and address third country jurisdictions that fail to comply with tax good governance standards.
Member States endorsed this new listing process at the 25 May 2016 Council of Economic and Financial affairs and called for a first EU list to be ready in 2017. 

The new listing process is part of the EU's political priority to fight tax evasion and avoidance and promote fairer taxation, both in Europe and beyond.

The EU needs stronger instruments to tackle external tax avoidance and to deal with third country jurisdictions that refuse to play fair. A single EU list will carry much more weight than the current patchwork of national lists, and will have an important dissuasive effect on problematic third country jurisdictions.

A common EU list will also be clearer and fairer for businesses and third country jurisdictions, as it will be transparent, objective and aligned to international tax good governance standards.  
FAQ on EU listing process

Process

The External Strategy set out a three-step process for establishing this EU list:

1. Scoreboard: Commission pre-assessment of all third country jurisdictions based on neutral selection and risk indicators.

2. Screening: Member States to decide, with the help of the Scoreboard, on the relevant third country jurisdictions to screen against tax good governance criteria. A screening and dialogue process will be launched with these jurisdictions.

3. Listing: Once the screening process is complete, third country jurisdictions that refused to cooperate or engage with the EU regarding tax good governance concerns should be put on the EU list.

Timeline