歐盟理事會將安哥拉和巴巴多斯加入稅務不合作黑名單，并將開曼群島、阿曼從黑名單中移去（EN）

TPPERSON按：2020年10月6日，歐盟理事會更新發(fā)布稅務不合作管轄區(qū)名單，將安哥拉和巴巴多斯加入稅務不合作黑名單，同時也宣布將開曼群島、阿曼從黑名單中移去。這是繼今年2月18日后的第二次更新，下一次更新將在2021年2月。

目前歐盟稅務不合作黑名單包含12個國家或地區(qū)：美屬薩摩亞（American Samoa）、安哥拉（Anguilla）、巴巴多斯（Barbados）、斐濟（Fiji）、關島（Guam）、帕勞（Palau）、巴拿馬（Panama）、薩摩亞（Samoa）、塞舌爾（Seychelles）、特立尼達（Trinidad）和多巴哥（Tobago）、美屬維京群島（US Virgin Islands）和瓦努阿圖（Vanuatu）。

歐盟對稅務不合作黑名單主要審查3方面的內容：是否與歐盟就稅收治理進行建設性對話；是否履行其承諾以實施改革以遵守有關稅收透明度；稅收合理性及實施稅基侵蝕和利潤轉移計劃（BEPS）的國際標準。

EU list of non-cooperative jurisdictions for tax purposes: Anguilla and Barbadosadded, Cayman Islands and Oman removed

Council of the EU Press release 6 October2020 10:40

The Council today decided to add Anguilla and Barbados to the EU list of non-cooperative jurisdictions for tax purposes. Cayman Islands and Oman were removed from the list, after having passed the necessary reforms to improvetheir tax policy framework.

The EU list of non-cooperative jurisdictions for tax purposes is part ofthe EU's external strategy for taxation and aims to contribute to on going efforts to promote tax good governance worldwide. It lists non-EU jurisdictions thateither have not engaged in a constructive dialogue with the EU on taxgovernance or have failed to deliver on their commitments to implement reforms to comply with a set of objective tax good governance criteria, concerning taxtransparency, fair taxation and implementation of international standards against tax base erosion and profit shifting.

Anguilla and Barbados were included in the EU list following peer review reports published by the Global Forum on Transparency and Exchange of Information for Tax Purposes, which downgraded the ratings of Anguilla and Barbados, respectively, to "non-compliant" and "partially compliant" with the international standard on transparency and exchange of information on request (EOIR).

Cayman Islands was removed from the EU list after it adopted new reforms to its framework on Collective Investment Funds in September 2020.

Oman was considered as compliant with all its commitments after it ratified the OECD Convention on Mutual Administrative Assistance in Tax Matters, enacted legislation to enable automatic exchange of information and took all thenecessary steps to activate its exchange-of-information relationships with all the EU member states.

Following this update, twelve jurisdictions remain on the list of non-cooperative jurisdictions: American Samoa, Anguilla, Barbados, Fiji, Guam, Palau, Panama, Samoa, Seychelles, Trinidad and Tobago, the US Virgin Islands and Vanuatu.

As regards Annex II - state of play of pending commitments - due to the ongoing COVID-19 global pandemic the Council decided to extend severaldeadlines for these commitments. The Council also decided today to remove Mongolia and Bosnia and Herzegovina from Annex II after those countries deposited the instruments of ratification of the OECD Convention on Mutual Administrative Assistance in Tax Matters, as amended.

Background

The EU list of non-cooperative jurisdictions for tax purposes was established in December 2017. It has been revised several times. The most recent substantial revision took place in February 2020. From 2020 on, it is tobe updated twice a year.

The list is included in Annex I of the Council conclusions on the EU list of non-cooperative jurisdictions for tax purposes. Those Council conclusionsal so contain a state-of-play document (Annex II) identifying non-EU jurisdictions which do not yet comply with all international tax standards buthave provided sufficient undertakings to reform their tax policies.

The jurisdictions are assessed on the basis of a set of criteria laid downby the Council in 2016, concerning tax transparency, fair taxation and implementation of international standards against tax base erosion and profitshifting.

The Council's decisions are prepared by the Council's Code of Conduct Group which is also responsible for monitoring tax measures in the EU member states.

September 2020 note to the Council on theEU list of non-cooperative tax jurisdictions

Council conclusions on the EU list ofnon-cooperative jurisdictions for tax purposes, 18/2/2020

EU list of non-cooperative jurisdictions(background information)

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