The EU member states have agreed on the introduction of a common “list of uncooperative tax jurisdictions" (blacklist). Among other things, income derived in listed countries and territories is basically subject to higher audit risks as well as stricter substantive rules. The possible inclusion of Turkey in the course of the next revision process would have a significant impact on Austria’s and other member states’ foreign trade sectors. Against this background, Stefanie Geringer explores the primary law requirements for purposes of the EU blacklist’s adoption and application and its relationship with ATAD-induced national lists.
