Advocate General’s Opinion in Case C-221/17 M.G. Tjebbes and Others v Minister van Buitenlandse Zaken

Advocate General Mengozzi proposes that the Court should rule that the automatic loss of Netherlands nationality, which leads to the loss of citizenship of the EU, for minors living outside the EU is incompatible with EU law. A number of Netherlands citizens possessing a second nationality of a non-EU country brought proceedings before courts in … Continue reading Advocate General’s Opinion in Case C-221/17 M.G. Tjebbes and Others v Minister van Buitenlandse Zaken

Taxation: Eight jurisdictions removed from EU list

Eight jurisdictions have been removed from the EU's list of non-cooperative jurisdictions for tax purposes, following commitments made at a high political level to remedy EU concerns. Barbados, Grenada, the Republic of Korea, Macao SAR, Mongolia, Panama, Tunisia and the United Arab Emirates are moved to a separate category of jurisdictions subject to close monitoring. On 23 January 2018, the … Continue reading Taxation: Eight jurisdictions removed from EU list

Questions and Answers on the EU list of non-cooperative tax jurisdictions

Why has the EU produced a list of non-cooperative tax jurisdictions? The new list is part of the EU's work to clamp down on tax evasion and avoidance. It will help the EU to deal more robustly with external threats to Member States' tax bases and to tackle third countries that consistently refuse to play … Continue reading Questions and Answers on the EU list of non-cooperative tax jurisdictions