The Council of the European Union has updated its list of non-cooperative tax jurisdictions, reaffirming its focus on tax transparency, fair taxation, and action against tax avoidance.
The Act on the Defence against Tax Avoidance and Unfair Tax Competition (DTAUTC) of June 25, 2021 (BGBl. I p. 2056 introduced certain administrative and legislative measures in relation to those states and territories (tax jurisdictions) which qualify as non-cooperative tax jurisdictions under Section 2 (1) DTAUTC.
