TUAC List of tax jurisdictions at-risk
(Updated July 2016) Compilation of jurisdictions where tax opacity remains of concern based on the rating systems of the Global Forum, the EU and the Tax Justice Network
26/07/2016
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The attached TUAC note is updated on a regular basis. It compiles three separate sources that assess the transparency and compliance of countries to international tax regulations:
- the Global Forum on Transparency and Exchange of Information for Tax Purposes (July 2016),
- the EU list of 30 “non-cooperative jurisdictions” published by the European Commission in June 2015, and
- the Tax Justice Network Secrecy Index (updated in November 2015).
The result is a compilation of countries at risk for tax
opaqueness, which creates an environment favourable to tax evasion.
This compilation is a tool to be interpreted within the context of
each source’s respective criteria, and includes countries with both
high and low risk for tax policy opaqueness.