The European list of tax havens that is due to be published in 2017 may well go further than the transparency conditions used by the OECD.
In an annex to the six-monthly report from the Council’s code of conduct group on company taxation it is stated that non-EU countries would also be judged using fair taxation rules and performance in implementing the OECD’s BEPS measures to counter corporate tax-evasion. The document talks about fair as opposed to loyal tax competition. The annex...