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【欧盟经济实质】影片系列: #7 什么是「欧盟名单」?在欧盟的「黑名单」及「灰名单」里又意味着什么?

Economic Substance Video Series: #7

What are the European Union’s ‘black’, ‘grey’ and even ‘white’ lists, and what does it mean to be on any of these ‘lists’? So far, the EU has reviewed more than 200 jurisdictions to see if their tax regimes are transparent, promote fair tax competition, and in alignment with the OECD’s Base Erosion and Profit Shifting (BEPS) minimum standards. 

In the seventh video of this series, we talk to Michael Thomas, Global Head of Information Reporting Services, about the differences between these EU ‘Lists’. 

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