Six takeaways from my EU blacklist article

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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