European Commission - Press release
Fair Taxation: EU updates list of non-cooperative tax jurisdictions
Brussels, 12 March 2019
EU Finance Ministers have updated the EU list of non-cooperative tax jurisdictions, based on an intense process of analysis and dialogue steered by the Commission. The list has proven a true success with many countries having changed their laws and tax systems to comply with international standards.
Over the course of last year, the Commission assessed 92 countries based on three criteria: tax transparency, good governance and real economic activity, as well as one indicator, the existence of a zero corporate tax rate. Today's update shows that this clear, transparent and credible process delivered a real change: 60 countries took action on the Commission's concerns and over 100 harmful regimes were eliminated. The list has also had a positive influence on internationally agreed tax good governance standards.
Based on the Commission's screening, ministers blacklisted today 15 countries. Of those, 5 have taken no commitments since the first blacklist adopted in 2017: American Samoa, Guam, Samoa, Trinidad and Tobago, and US Virgin Islands. 3 others were on the 2017 list but were moved to the grey list following commitments they had taken but have now to be blacklisted again for not having followed up: Barbados, United Arab Emirates and Marshall Islands. A further 7 countries were moved today from the grey list to the blacklist for the same reason: Aruba, Belize, Bermuda, Fiji, Oman, Vanuatu and Dominica.Another 34 countries will continue to be monitored in 2019 (grey list), while 25 countries from the original screening process have now been cleared.
"The EU tax havens list is a true European success. It has had a resounding effect on tax transparency and fairness worldwide”, said Pierre Moscovici, Commissioner for Economic and Financial Affairs, Taxation and Customs. “Thanks to the listing process, dozens of countries have abolished harmful tax regimes and have come into line with international standards on transparency and fair taxation. The countries that did not comply have been blacklisted, and will have to face the consequences that this brings. We are raising the bar of tax good governance globally and cutting out the opportunities for tax abuse."
The EU's list has led to changes in global tax practices that would have been unimaginable only a few years ago. Conceived by the Commission and first agreed by Member States in December 2017, it is a common tool to tackle risks of tax abuse and unfair tax competition globally. The process is fair with improvements made visible in the list and it boosted transparency with countries' commitment letters published online. The EU listing process has also created a framework for dialogue and cooperation with the EU's international partners, to address concerns with their tax systems and discuss tax matters of mutual interest. The screening will now be enhanced with more compulsory transparency criteria to be respected and three G20 countries added to the next screening, Russia, Mexico and Argentina.
In terms of consequences, Member States have agreed on a set of countermeasures, which they can choose to apply against the listed countries, including increased monitoring and audits, withholding taxes, special documentation requirements and anti-abuse provisions. The Commission will continue to support Member States' work to develop a more coordinated approach to sanctions for the EU list in 2019.In addition, new provisions in EU legislation prohibit EU funds from being channelled or transited through entities in countries on the tax blacklist.
落實反避稅措施獲認同 我自歐盟稅務「灰名單」除名
2019-03-15 00:34聯合報 記者沈婉玉／台北報導
歐盟部長理事會已將我國自稅務不合作國家灰名單中除名。 （歐新社）
歐盟部長理事會（Council of the European Union）監督追蹤各國家及管轄區承諾事項落實情形，近期更新「稅務不合作國家名單」。我國（Taiwan）原本名列觀察名單（灰名單），因努力落實相關承諾，已自稅務不合作國家灰名單中除名。
歐盟在二○一七年首度公布稅務不合作黑名單，台灣雖未入列，但仍被列為「灰名單」，在此次公布的最新稅務不合作名單中，除台灣已未被列入灰名單，香港、澳門以及其他廿五個國家或地區，也成功自稅務不合作國家灰名單中除名。
歐盟稅務不合作國家黑名單中，除了原本五國外，有七個灰名單國家被改列入黑名單中，總計黑名單國家提高到十五國。
ＫＰＭＧ安侯建業稅務投資部協理任之恒說，「灰名單」地區需要嚴格落實改善措施，並受到歐盟有關當局的持續監察，否則便將落入黑名單，進而遭受歐盟施以經貿制裁，且當地企業或個人在歐洲或世界各地經商也可能面臨各種不便，例如銀行帳戶的開立或資金運作，以至金融或稅務等範疇的額外信息披露。
財政部表示，歐盟自二○一七年初陸續針對第三國稅務體制，就「租稅透明」、「公平稅制」及「執行反稅基侵蝕及利潤移轉（ＢＥＰＳ）措施」三項議題進行檢視，經多次溝通，歐盟認同我國在反避稅制度及提升資訊透明度上所作的努力，並請我國就承諾事項持續努力。
財政部指出，我國因承諾會「按國際標準與歐盟會員國進行資訊交換」、「修正或廢止自由貿易港區設置管理條例相關所得稅優惠」及「落實ＢＥＰＳ四項最低標準」，因此當時僅被列入灰名單。在我國積極執行承諾事項，並積極向歐盟說明我國推動情形、所遇困難，終獲歐方認同，自灰名單中除名。
ＫＰＭＧ安侯建業稅務投資部營運長張芷提醒，歐盟在打擊租稅天堂上雷厲風行，除要求相關地區頒布法令規範，也關注各國在實際執行上是否嚴謹。例如百慕達雖已順應歐盟要求去年底完成修法，但仍落入黑名單中，建議台商持續密切注意各租稅天堂經濟實質法規的修法動態。
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