European Union - EU Tax Haven Blacklist – Is the European Union Policing the Whole World?
- European Union
- V. Kalloe
- European Taxation, 2018 (Volume 58), No 2/3
- 26 January 2018
The author, in this article, places the recent EU tax haven blacklist into the context of a longstanding initiative of European institutions to promote EU principles of fair tax competition beyond Europe in order to combat harmful corporate tax practices. Moreover, by including OECD standards on tax transparency and base erosion and profit shifting in the screening criteria, the European Union has lent impetus to the push towards global compliance with the OECD BEPS Inclusive Framework.