Time For Real Tax Cooperation

What does it mean to be a “non-cooperative” tax jurisdiction? The European Commission has repeatedly highlighted that Ireland, Cyprus, Luxembourg, Hungary, Malta and the Netherlands all have tax systems that may be used by corporations to carry out aggressive tax planning, which can cause tax revenue losses in other countries. And yet, whenever the EU has sent out its list of “non-cooperative” tax jurisdictions – also known as the “EU Tax Haven Blacklist” – all EU Member States have been consistently and noticeably absent.

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