Tunisia removed from Annex II linked to EU list of non-cooperative jurisdictions for tax purposes
06/10/2022 17:51, TUNIS/Tunisia

(TAP) - Tunisia has been removed from Annex II of the European Union's list of non-cooperative jurisdictions for tax purposes, according to the Council of the European Union.

Annex II includes cooperative countries that do not yet comply with all international tax standards but are committed to implementing reforms, the European Council said in a statement issued on October 4.

Tunisia was removed from this annex after "meeting its commitment on the minimum standard for country-by-country reporting (Action 13 of the Inclusive Framework on BEPS) and was therefore removed from the corresponding section of Annex II," added the same source.

In 2019, Tunisia had been removed from Annex I (EU list of non-cooperative jurisdictions for tax purposes) but moved to Annex II.

Established in December 2017, the EU list of non-cooperative countries and territories for tax purposes, is part of the EU's external tax strategy and is intended to contribute to its efforts to promote good governance in the tax area globally.

Countries and territories are screened on a number of criteria set by the European Council.

These criteria cover tax transparency, tax fairness and the implementation of international standards to prevent tax base erosion and profit shifting.

The work on the list is a dynamic process. Since 2020, the Council has updated the list twice a year. The next review of the list is scheduled for February 2023.

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