Her er EUs sorte liste over skattely

Politik

14/03/2019 09:51

Nick Allentoft

15 lande er nu på EU's liste over skattely. Det er lande, der ifølge EUs finansministre ikke spiller efter reglerne. Se listen her.

EU’s finansministre er blevet enige om en opdatering af den fælles EU-sortliste over skattely. Sortlisten er ét af flere initiativer mod skatteundgåelse, skriver Finansministeriet i en pressemeddelelse. 

De 15 lande efterlever ikke centrale standarder og kriterier om skattegennemsigtighed, fair beskatning og deltagelse i internationale forpligtelser om informationsudveksling, fremgår det.  

Skattely - læs det væsentligste her

Skattely og de mennesker, der bruger skattely, er jaget vildt efter et gigantisk internationalt læk. Følg udviklingen her. 

De senere års betydelige fokus på skattely har sammen med det internationale politiske pres fået foreløbig 25 lande til at ændre adfærd så de nu efterlever EU's kriterier. Det gælder også lande, der traditionelt er blevet opfattet som notoriske skattely. 

EU har foreløbig analyseret 92 lande, og heraf er 34 på en fælles EU-observationsliste. Det skal lægge pres på dem for at leve op til de krav, som landene har aftalt med EU. De fleste lande skal efterleve deres tilsagn inden udgangen af 2019. 

 

Disse lande er på den sorte liste: 

Amerikansk Samoa, Amerikanske Jomfruøer, Aruba, Barbados, Belize, Bermuda, Dominica, Fiji, Forenede Arabiske Emirater, Guam, Marshall Øerne, Oman, Samoa, Trinidad og Tobago samt Vanuatu.

 

Mere om EUs beslutning med flere lande på observationslister (fra Rådets beslutningspapir)

Council conclusions on the the revised EU list of non-cooperative jurisdictions for tax purposes

The EU list of non-cooperative jurisdictions for tax purposes (sortlisten med begrundelser)   1. American Samoa American Samoa does not apply any automatic exchange of financial information, has not signed and ratified, including through the jurisdiction they are dependent on, the OECD Multilateral Convention on Mutual Administrative Assistance as amended, did not commit to apply the BEPS minimum standards and did not commit to addressing these issues.   2. Aruba Aruba has not yet amended or abolished one harmful preferential tax regime.   3. Barbados Barbados has replaced a harmful preferential tax regime by a measure of similar effect and did not commit to amend or abolish it by the end of 2019.   4. Belize Belize has not yet amended or abolished one harmful preferential tax regime. Belize's commitment to amend or abolish its newly identified harmful preferential tax regime by the end of 2019 will be monitored.   5. Bermuda Bermuda facilitates offshore structures and arrangements aimed at attracting profits without real economic substance and has not yet resolved this issue. Bermuda's commitment to addressing the concerns relating to economic substance in the area of collective investment funds by the end of 2019 will be monitored.   6. Dominica Dominica does not apply any automatic exchange of financial information, has not signed and ratified the OECD Multilateral Convention on Mutual Administrative Assistance as amended, and has not yet resolved these issues.   7. Fiji Fiji has not yet amended or abolished its harmful preferential tax regimes. Fiji's commitment to comply with criteria 1.2, 1.3 and 3.1 by the end of 2019 will continue to be monitored.   8. Guam Guam does not apply any automatic exchange of financial information, has not signed and ratified, including through the jurisdiction they are dependent on, the OECD Multilateral Convention on Mutual Administrative Assistance as amended, did not commit to apply the BEPS minimum standards and did not commit to addressing these issues.   9. Marshall Islands Marshall Islands facilitates offshore structures and arrangements aimed at attracting profits without real economic substance and has not yet resolved this issue. Marshall Islands' commitment to comply with criterion 1.2 will continue to be monitored: it is waiting for a supplementary review by the Global Forum.   10. Oman Oman does not apply any automatic exchange of financial information, has not signed and ratified the OECD Multilateral Convention on Mutual Administrative Assistance as amended, and has not yet resolved these issues.   11. Samoa Samoa has a harmful preferential tax regime and did not commit to addressing this issue. Furthermore, Samoa committed to comply with criterion 3.1 by the end of 2018 but has not resolved this issue.   12. Trinidad and Tobago Trinidad and Tobago has a “Non-Compliant” rating by the Global Forum on Transparency and Exchange of Information for Tax Purposes for Exchange of Information on Request. Trinidad and Tobago's commitment to comply with criteria 1.1, 1.2, 1.3 and 2.1 by the end of 2019 will be monitored.   13. United Arab Emirates United Arab Emirates facilitates offshore structures and arrangements aimed at attracting profits without real economic substance and has not yet resolved this issue.   14. US Virgin Islands  US Virgin Islands does not apply any automatic exchange of financial information, has not signed and ratified, including through the jurisdiction they are dependent on, the OECD Multilateral Convention on Mutual Administrative Assistance as amended, has harmful preferential tax regimes, did not commit to apply the BEPS minimum standards and did not commit to addressing these issues.   15. Vanuatu Vanuatu facilitates offshore structures and arrangements aimed at attracting profits without real economic substance and has not yet resolved this issue.     State of play of the cooperation with the EU with respect to commitments taken to implement tax good governance principles   1. Transparency 1.1 Commitment to implement the automatic exchange of information, either by signing the Multilateral Competent Authority Agreement or through bilateral agreements The following jurisdictions are committed to implement automatic exchange of information by end 2019: Palau and Turkey   1.2 Membership of the Global Forum on transparency and exchange of information for tax purposes ("Global Forum") and satisfactory rating in relation to exchange of information on request The following jurisdictions, which committed to have a sufficient rating by end 2018, are waiting for a supplementary review by the Global Forum: Anguilla and Curaçao.   The following jurisdictions are committed to become member of the Global Forum and/or have a sufficient rating by end 2019: Jordan, Namibia, Palau, Turkey and Vietnam.   1.3 Signatory and ratification of the OECD Multilateral Convention on Mutual Administrative Assistance (MAC) or network of agreements covering all EU Member States The following jurisdictions are committed to sign and ratify the MAC or to have in place a network of agreements covering all EU Member States by end 2019: Armenia, Bosnia and Herzegovina, Botswana, Cabo Verde, Eswatini, Jordan, Maldives, Mongolia, Montenegro, Morocco, Namibia, North Macedonia, Palau, Serbia, Thailand and Vietnam.   2. Fair Taxation   2.1 Existence of harmful tax regimes The following jurisdictions, which committed to amend or abolish their harmful tax regimes covering manufacturing activities and similar non-highly mobile activities by end 2018 and demonstrated tangible progress in initiating these reforms in 2018, were granted until end 2019 to adapt their legislation: Costa Rica and Morocco.   The following jurisdictions, which committed to amend or abolish their harmful tax regimes by end 2018 but were prevented from doing so due to genuine institutional or constitutional issues despite tangible progress in 2018, were granted until end 2019 to adapt their legislation: Cook Islands, Maldives and Switzerland.   The following jurisdiction is committed to amend or abolish the identified harmful tax regimes by 9 November 2019: Namibia.   The following jurisdictions are committed to amend or abolish harmful tax regimes by end 2019: Antigua and Barbuda, Australia, Curaçao, Mauritius, Morocco, Saint Kitts and Nevis, Saint Lucia and Seychelles.   The following jurisdictions are committed to amend or abolish harmful tax regimes by end 2020: Jordan.   2.2. Existence of tax regimes that facilitate offshore structures which attract profits without real economic activity The following jurisdictions, which committed to addressing the concerns relating to economic substance in the area of collective investment funds, have engaged in a positive dialogue with the Group and have remained cooperative, but require further technical guidance, were granted until end 20192 to adapt their legislation: Bahamas, British Virgin Islands and Cayman Islands.   3. Anti-BEPS Measures 3.1 Membership of the Inclusive Framework on BEPS or commitment to implementation of OECD anti-BEPS minimum standards   The following jurisdictions are committed to become member of the Inclusive Framework on BEPS or implement OECD anti-BEPS minimum standards by end 2019: Albania, Bosnia and Herzegovina, Eswatini, Jordan, Montenegro, Morocco and Namibia.   This deadline may be reviewed depending on the technical guidance to be agreed by the Group and ongoing dialogue with the jurisdictions concerned.   The following jurisdictions are committed to become member of the Inclusive Framework on BEPS or implement OECD anti-BEPS minimum standards if and when such commitment will become relevant: Nauru, Niue and Palau.  

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