The European Commission has commenced work on a common EU list of non-cooperative tax jurisdictions and aims to compile a definitive list by the end of 2017.

In January 2016, the Commission launched a three-step process for establishing the common EU list as part of its broader agenda to curb tax evasion and avoidance. A common EU list will carry much more weight than the current patchwork of national lists and will prevent aggressive tax planners from abusing mismatches between the different national systems, according to the Commission.

Details of how the Commission are devising this list are set out in a recent press release.