000			01839nab a2200253 c 4500
999			_c142520 _d142520
003			ES-MaIEF
005			20220209185340.0
007			ta
008			200907s2020 ne ||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041	0		_aspa
100	1		_968231 _aKoutsouva, Alexandra
245	0	4	_aThe European Union’s list of non-cooperative jurisdictions for tax purposes _c Alexandra Koutsouva
260			_c2020
504			_aBibliografía
520			_aIn December 2017, the European Union published for the first time a list of non-cooperative jurisdictions for tax purposes aiming at creating a dynamic tool in the battle against tax avoidance, whilst promoting worldwide tax good governance. This article aims to examine the efficiency of this blacklist through analysing the process followed for its compilation and the particular objectives that the EU wanted to achieve through this initiative. The main focus will be on categorizing the blacklisted countries and on finding the rationale behind each jurisdiction’s inclusion. However, after analysing the cases of the jurisdictions that are included in the list, questions will be raised over the efficiency and adequacy of the EU blacklist as a tool against tax evasion and avoidance. The fact that the creation of the blacklist can be characterized as a political process driven by specific interests and subject to the states’ power imbalances tarnishes its effectiveness and covers its positive externalities.
650			_aUNION EUROPEA _948644
650		4	_aEVASION FISCAL _944029
650			_aCONTROL _940745
650		4	_aJURISDICCIONES NO COOPERATIVAS _969500
650			_aPARAISOS FISCALES _947950
773	0		_9162938 _oOP 2141-B/2020/4 _tEC Tax Review _w(IEF)124968 _x0928-2750 [print] _gvolume 29, issue 4, august 2020, p. 178-196
942			_cART