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20. September 2019

Geopolitics Trumps EU Tax Haven Blacklist

The European Union launched its first tax haven blacklist with fanfare in December 2017. It featured 17 countries: mostly small economies such as Mongolia, Palau and Samoa, but also a few territories more known for offshore business such as Panama or Barbados. A further 47 countries had made commitments to addressing deficiencies with respect to the blacklisting criteria defined by EU member states (tax transparency, fair taxation and anti-BEPS measures) within one year or two (for developing countries with no mayor financial centre) and were thus relegated to a grey or monitoring list.

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