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Mensuel de juin 2021 - Economie / Consultance

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Luxembourg and the EU Blacklist: Why transactions with non-cooperative tax jurisdictions should be monitored by Luxembourg taxpayers?
By Petya DIMITROVA Steve IDRISSOU, ATOZ Tax Advisers*   On 28 January 2016, the European Commission presented an anti-tax-avoidance package for fairer, simpler and more effective corporate taxation in the European Union (“EU”). The key proposal of that package was the set-up of a process to list the non-cooperative tax jurisdictions (“Blacklist” or “Blacklisted Jurisdiction(s)”) which refuse to play fair. On 5 December 2017, the EU Council released its first Blacklist. Since then, the Blacklist has already been updated 13 times. The latest update was published in the Official Journal (“OJ”) of the EU on 26 February 2021 and includes the following jurisdictions: American Samoa, Anguilla, Dominica, Fiji, Guam, Palau, Panama, Samoa, Seychelles, Trinidad and...
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