The European Commission has published a Fact Sheet including questions and answers on the EU list of non-cooperative tax jurisdictions. The Fact Sheet includes answers relating to why the list was produced, how it was compiled, the criteria used, etc. Of particular interest, is clarification as to why EU Member States weren't assessed for this list and why certain jurisdictions that failed to meet the criteria were not listed. Answers to these questions are as follows:
Why weren't EU Membe…