Ultimate aim for information exchange seems to be implementation of CRS, CBCR, rulings exchange, and exchange on request Dates and periods are vague, but in general grey listed jurisdictions have been given an extra year to comply There are various ‘escapes’ e.g. satisfy 2 out of 3 transparency requirements, or exchange arrangements limited to EU Member States No/low tax jurisdictions are expected to comply with more than just economic substance Ongoing monitoring process with yearly revisions – but could be more frequent and/or retrospective No obligation on EU Member States to take defensive measures Shedding light on the EU’s blacklist, Tax Notes International, January 1, 2018
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