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Parliamentary question - E-001616/2021(ASW)Parliamentary question
E-001616/2021(ASW)

Answer given by Mr Gentiloni on behalf of the European Commission

The current EU list of non-cooperative jurisdictions for tax purposes includes countries that have failed to implement commitments undertaken with the EU. The size of their gross domestic product (GDP) or of their territory, as well as their geographical location, are not relevant for listing purposes.

In October 2019, Member States decided to remove the United Arab Emirates (UAE) from the EU list as the country had made sufficient progress in implementing the commitments made to the EU, namely the introduction of adequate economic substance requirements. UAE remains under monitoring on the effective implementation of the reforms introduced to its legislation.

The Commission considers that there is margin to strengthen the EU list and welcomes the Parliament’s call to this end. In its communication on Tax Good Governance in the EU and beyond[1], the Commission refers to the prospect for revisiting the EU listing criteria, in particular with the aim of enhancing their effectiveness.

Last updated: 10 June 2021
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