INTERNATIONAL TAX PLAZA - ATAD 2 and progress made regarding a list of non-cooperative jurisdictions for tax purposes are on the Agenda of the next ECOFIN meeting

On February 21, 2017 the next meeting of the EU Economic and Financial Affairs Council (Hereafter: the Council) will be held. The agenda highlights have been made available on the website of the Council of the European Union. At the moment of writing this article these agenda highlights include two tax related items.

According to the agenda highlights as made available the Council will be invited to reach a general approach on the amendment to the anti-tax avoidance directive. The amendment concerns hybrid mismatches with third countries.

Furthermore, in the agenda highlights it is stated that the Council will evaluate the progress achieved in establishing criteria and processes to be used for setting up an EU list of non-cooperative jurisdictions for tax purposes. This work is being carried out on the basis of the Council conclusions adopted on November 8, 2016. These Council conclusions can be found here.

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