欧洲委员会更新欧盟非合作税收管辖区名单（EN）

Brussels,18 February 2020

FairTaxation: EU updates list of non-cooperative tax jurisdictions

EU Finance Ministers today updated theEU list of non-cooperative tax jurisdictions. Four countries or territories- Cayman Islands, Palau, Panama and Seychelles- have been added to the list of non-cooperative tax jurisdictions, as they failed to comply with the required standardswithin the deadline.

These join the eight jurisdictions –American Samoa, Fiji, Guam, Samoa, Oman, Trinidad andTobago, Vanuatu and US Virgin Islands - that were already on thelist and remain non-compliant. By contrast, over half of the countries coveredby the 2019 listing exercise have been completely delisted, as they are now inline with all of the tax good governance standards.

Following the update, Paolo Gentiloni,Commissioner for the Economy said: "The EU list of non-cooperative taxjurisdictions is helping to deliver real improvements in global taxtransparency. To date, we have examined 95countries' tax systems and the majority of these now comply with our goodgovernance standards. This process has led to the elimination ofover 120 harmful tax regimes worldwide – and dozens of countries have startedto apply tax transparency standards. Our citizens expect the wealthiestindividuals and corporations to pay their fair share in tax and anyjurisdiction that enables them to avoid doing that must face the consequences.Today's decisions show that the EU is serious about making that happen.”

Under the EU listing process,jurisdictions are assessed against three main criteria – tax transparency, fairtaxation and real economic activity. Those that fall short on any of thesecriteria are asked for a commitment to address the deficiencies within a setdeadline.

Next steps

The Commission and Member States willcontinue the dialogue with those jurisdictions on the list and

the annex II (jurisdictions withpending commitments) in advance of the next update of the EU list in October2020. Another priority is to monitor countries that have been cleared to ensurethat they apply tax good governance in practice. The EU listing remains a dynamicprocess, which will continue to develop in the years ahead to keep pace withinternational developments.

Background

Dialogue and outreach are a centralpart of the EU listing exercise. The Commission provides considerable supportto third countries in strengthening the fight against tax abuse, as well as technicalassistance to those that need it. This is particularly beneficial to developingcountries, which are disproportionately hit by global tax abuse and illicitfinancial flows. In this context, the EU listing

exercise contributes to core objectivesof the Sustainable Development Goals. Of the 40 jurisdictions that have beenassessed since the last major update of the EU list in March 2019, almost adozen met the requirements and were completely delisted. This shows thepositive results that the EU listing process can deliver.

In terms of consequences, beyond thereputational damage of being listed, the listed jurisdictions are subject todefensive measures at both EU and Member State level. At EU level, thisconcerns the distribution of EU funds. At national level, Member States shouldapply countermeasures too, in line with a coordinated approach that they haveagreed.

For MoreInformation

Common EU list ofthird country jurisdictions for tax purposes(点击‘阅读原文”）