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    Blacklist or Whitewash? What a real EU blacklist of tax havens should look like

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    Author(s)
    Chardonnet, Aurore
    Langerock, Johan
    Publication date
    2017-11-28
    Subject
    Inequality
    Keywords
    Taxation
    Tax havens
    Country-by-country reporting
    European Union
    
    Metadata
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    Publisher(s)
    Oxfam
    Document type
    Briefing note
    Description

    Tax havens deprive countries of hundreds of billions of dollars, fuelling inequality and poverty. The EU will soon release a blacklist of tax havens operating outside the EU, and issue penalties for those appearing on it. However, power politics means that several significant tax havens could be missing from the list.

    This report shows what a robust blacklist of tax havens would look like if the EU were to objectively apply its own criteria and not bow to political pressure. It also reveals four EU countries that would be blacklisted if the EU were to apply its own criteria to member states. While the EU's criteria are not perfect and will not capture all tax havens, they are a step in the right direction. An objective blacklist, combined with powerful countermeasures, could go a long way towards ending the era of tax havens.

    Pages
    24
    DOI
    10.21201/2017.1251
    ISBN
    978-1-78748-125-1
    URI
    http://hdl.handle.net/10546/620383
    Additional Links
    https://policy-practice.oxfam.org.uk/publications/blacklist-or-whitewash-what-a-real-eu-blacklist-of-tax-havens-should-look-like-620383
    ae974a485f413a2113503eed53cd6c53
    10.21201/2017.1251
    Scopus Count
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