ANNEX

to the

Communication from the Commission to the European Parliament and the Council

on a Fair and Efficient Corporate Tax System in the European Union: 5 Key Areas for Action

{SWD(2015) 121 final}

ANNEX: List of third country non-cooperative tax jurisdictions

As part of the work of the Platform on Good Tax Governance, in late 2014 Member States provided the Commission with lists of those jurisdictions they determined met their definition of non-cooperative tax jurisdictions. Member States use a variety of criteria to identify these jurisdictions, including lack of transparency and exchange of information, the presence of harmful tax measures, and the use of a low or no tax rate.

The below list indicates those tax jurisdictions which appeared the most often on those lists Member States discussed in the December 2014 Platform on Good Tax Governance. Those listed below appear on the list of at least 10 Member States. The Commission will amend this list on a periodic basis to reflect changes to Member States' national lists.

* Early adopter of the new global standard on the automatic exchange of information, first exchanges in 2017.

** Committed to adopting the new global standard on automatic exchange of information, first exchanges in 2018

*** Early adopter of the new global standard on the automatic exchange of information, first exchanges in 2017. Currently engaged in a dialogue on company taxation with the Code of Conduct for Business Taxation Group.

As Member States may use a number of different criteria when assessing tax jurisdictions, it is not clear how the adoption by some jurisdictions of global reporting standards will affect this list.