The spirit of partnership that reigns between the ACP (Africa, Caribbean and Pacific) states and the EU (which are linked by the legally binding Cotonou Agreement) took a hit with the publication of a list of 17 non-cooperative jurisdictions as regards taxation(see EUROPE 11919) – a decision described as "unilateral" by the ACP on Wednesday 6 December.
Henrique Banze, the assistant secretary general of the ACP states, who is responsible for macro-economic issues and development...