According to recent reports, the EU Council has identified 92 jurisdictions, including the U.S., which may potentially be included in the EU list of non-cooperative jurisdictions in taxation matters. The initial list is part of a multi-stage approach to finalizing the non-cooperative blacklist by September 2017. The final list is to be based on three main criteria agreed to in November 2016, including tax transparency, fair taxation, and implementation of anti-BEPS measures ({News-2016-11-10/…
