Exchange of information, national tax havens regimes and EU/EEA law

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Báez Moreno, A., & Wenz, M. (2024). Exchange of information, national tax havens regimes and EU/EEA law. In M. Serrat Romaní, J. Korving & M. Eliantonio (Eds.), Exchange of Information in the EU (pp. 151–162). Cheltenham, United Kingdom: Edward Elgar.

Publication type

Chapter in Edited Book


Many EU Member States focus on the fight against the use of tax havens or non-cooperative jurisdictions by multinational enterprises, for instance by elaborating national lists of ‘suspicious’ jurisdictions in terms of tax to which a set of disadvantageous tax rules is linked. The respective national lists are usually not identical to the EU List of non-cooperative jurisdictions for tax purposes, generating an asymmetry between the Member States’ ‘national lists’ and the ‘EU List’. This chapter shows that the use of different types of lists might be ambiguous and perhaps erroneous. Among other things this caused by the application of a different set of conditions for the jurisdictions being listed. The authors suggest a greater streamlining of the transparency requirements used for both the EU and the national listing processes.


Organizational Units

  • Chair for Tax Management and the Laws of Liechtenstein and International Taxation
  • Liechtenstein Business Law School
  • Business Management Taxation & Tax Law

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