Base erosion and profit shifting (BEPS)

ECOFIN Council’s publication of the EU list of third country non-cooperative jurisdictions in tax matters

8 December 2017

On 5 December 2017, the ECOFIN Council published its conclusions on the EU common list of (third country) non-cooperative jurisdictions in tax matters, also referred to as the ‘blacklist’ consisting of 17 jurisdictions. This initiative forms part of the EU’s broader agenda on furthering tax transparency, fair taxation and the implementation of anti-BEPS measures with the

Insights into the EU proposal on mandatory disclosure of tax information by taxpayers and intermediaries

5 September 2017

The European Commission, on 21 June 2017, published a draft Directive that would impose mandatory reporting by taxpayers and intermediaries to the tax administrations of EU Member States for various cross-border transactions and arrangements, and the automatic exchange of this information among Member States (see previous coverage). Taxpayers and intermediaries (such as consultants, banks, and