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Parliamentary questions
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31 May 2017
Question reference: E-001312/2017

In its conclusions on the criteria for and process leading to the establishment of the EU list of non-cooperative jurisdictions for tax purposes(1), the Council resolved that, following the preparatory work of the Code of Conduct Group (Business Taxation), it would envisage endorsing an EU list of non-cooperative jurisdictions.

In those conclusions, the Council confirmed its priority commitment to continue the fight against tax fraud, evasion and avoidance, and against money laundering, which erode Member States' tax bases.

The Council also took the view that coordinated policy efforts in this area at EU and global level, such as determining the objective criteria to identify non-cooperative jurisdictions for tax purposes, are part of effective measures that could be taken.

One of the relevant criteria, against which the tax regimes of the jurisdictions concerned will be assessed, is that the jurisdictions should not facilitate offshore structures or arrangements aimed at attracting profits which do not reflect real economic activity in the jurisdiction.

In the context of this criterion, as further noted by the Code of Conduct Group (Business Taxation), and endorsed at the Council, the fact of the absence of a corporate tax or applying a nominal corporate tax rate equal to zero or almost zero cannot alone be a reason for concluding that a jurisdiction does not meet the requirements of this criterion(2).

Most of the documents relating to the file are not publicly available, since the associated preparatory work is still ongoing within the Council. Once the preparatory work has been completed, the Council will duly evaluate any request for information of the kind made by the Honourable Members.

(2)See 6325/17, Annex II.

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