Yesterday, the EU Council published a list of 17 “non-cooperative” jurisdictions in taxation matters. No additional sanctions were imposed on those states, but the EU stated that the named jurisdictions are strongly encouraged to make the changes requested of them, whether to their tax legislation, policies and/or administrative practices. Failure to do so could result in the EU and member…...
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Maya Lester KC is a senior barrister (King’s Counsel) at Brick Court Chambers with a wide-ranging practice in public law, European law, competition law, international law, human...