欧盟理事会将安哥拉和巴巴多斯加入税务不合作黑名单，并将开曼群岛、阿曼从黑名单中移去（EN）

TPPERSON按：2020年10月6日，欧盟理事会更新发布税务不合作管辖区名单，将安哥拉和巴巴多斯加入税务不合作黑名单，同时也宣布将开曼群岛、阿曼从黑名单中移去。这是继今年2月18日后的第二次更新，下一次更新将在2021年2月。

目前欧盟税务不合作黑名单包含12个国家或地区：美属萨摩亚（American Samoa）、安哥拉（Anguilla）、巴巴多斯（Barbados）、斐济（Fiji）、关岛（Guam）、帕劳（Palau）、巴拿马（Panama）、萨摩亚（Samoa）、塞舌尔（Seychelles）、特立尼达（Trinidad）和多巴哥（Tobago）、美属维京群岛（US Virgin Islands）和瓦努阿图（Vanuatu）。

欧盟对税务不合作黑名单主要审查3方面的内容：是否与欧盟就税收治理进行建设性对话；是否履行其承诺以实施改革以遵守有关税收透明度；税收合理性及实施税基侵蚀和利润转移计划（BEPS）的国际标准。

EU list of non-cooperative jurisdictions for tax purposes: Anguilla and Barbadosadded, Cayman Islands and Oman removed

Council of the EU Press release 6 October2020 10:40

The Council today decided to add Anguilla and Barbados to the EU list of non-cooperative jurisdictions for tax purposes. Cayman Islands and Oman were removed from the list, after having passed the necessary reforms to improvetheir tax policy framework.

The EU list of non-cooperative jurisdictions for tax purposes is part ofthe EU's external strategy for taxation and aims to contribute to on going efforts to promote tax good governance worldwide. It lists non-EU jurisdictions thateither have not engaged in a constructive dialogue with the EU on taxgovernance or have failed to deliver on their commitments to implement reforms to comply with a set of objective tax good governance criteria, concerning taxtransparency, fair taxation and implementation of international standards against tax base erosion and profit shifting.

Anguilla and Barbados were included in the EU list following peer review reports published by the Global Forum on Transparency and Exchange of Information for Tax Purposes, which downgraded the ratings of Anguilla and Barbados, respectively, to "non-compliant" and "partially compliant" with the international standard on transparency and exchange of information on request (EOIR).

Cayman Islands was removed from the EU list after it adopted new reforms to its framework on Collective Investment Funds in September 2020.

Oman was considered as compliant with all its commitments after it ratified the OECD Convention on Mutual Administrative Assistance in Tax Matters, enacted legislation to enable automatic exchange of information and took all thenecessary steps to activate its exchange-of-information relationships with all the EU member states.

Following this update, twelve jurisdictions remain on the list of non-cooperative jurisdictions: American Samoa, Anguilla, Barbados, Fiji, Guam, Palau, Panama, Samoa, Seychelles, Trinidad and Tobago, the US Virgin Islands and Vanuatu.

As regards Annex II - state of play of pending commitments - due to the ongoing COVID-19 global pandemic the Council decided to extend severaldeadlines for these commitments. The Council also decided today to remove Mongolia and Bosnia and Herzegovina from Annex II after those countries deposited the instruments of ratification of the OECD Convention on Mutual Administrative Assistance in Tax Matters, as amended.

Background

The EU list of non-cooperative jurisdictions for tax purposes was established in December 2017. It has been revised several times. The most recent substantial revision took place in February 2020. From 2020 on, it is tobe updated twice a year.

The list is included in Annex I of the Council conclusions on the EU list of non-cooperative jurisdictions for tax purposes. Those Council conclusionsal so contain a state-of-play document (Annex II) identifying non-EU jurisdictions which do not yet comply with all international tax standards buthave provided sufficient undertakings to reform their tax policies.

The jurisdictions are assessed on the basis of a set of criteria laid downby the Council in 2016, concerning tax transparency, fair taxation and implementation of international standards against tax base erosion and profitshifting.

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.

September 2020 note to the Council on theEU list of non-cooperative tax jurisdictions

Council conclusions on the EU list ofnon-cooperative jurisdictions for tax purposes, 18/2/2020

EU list of non-cooperative jurisdictions(background information)

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