The 'code of conduct' group of the Council of the EU started work on a possible extension of the European blacklist of non-cooperative jurisdictions in taxation matters and new criteria, according to a working document dated 24 May of which EUROPE has had sight.
Readers may recall that these developments were anticipated in the list of criteria to define a tax haven, laid down by the European finance ministers in November 2016 (see EUROPE 11663).
It was anticipated that a criterion on the...