1.4.4. Communication on External Strategy for Effective Taxation
The EU Strategy towards third countries has been extensively discussed in the context of the Platform for Tax Good Governance. Items such as the criteria used by Member States to list third countries for tax purposes, or the need for a common EU approach were discussed in this context. The publication of the overview of third countries listed by Member States for tax purposes, which was a first step towards an EU approach to assessing and listing third countries has generated lot of useful debate and involvement with Member States, third countries and stakeholders. This topic has been further discussed in High Level Working Group. Furthermore, the proposed approach would reflect many of the elements considered essential by the European Parliament with regard to third countries.
