As a result of the November 2021 adoption of the Public Country-by-Country Reporting (CBCR) Directive (see EUROPE B12832A24), Member States will update the EU’s ‘grey’ list of third countries and jurisdictions that have made commitments to good tax governance.
Approved without debate on Wednesday 9 February by the EU Member States’ ambassadors (Coreper), a provisional list, which will be formally adopted at the Competitiveness Council on Thursday 24 February, includes ten new...