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Global Asset Recovery Forum

France commit to considering defensive measures against non-cooperative jurisdictions if progress as assessed by the Global Forum is not made.

Country: France

Status: ongoing

Themes: Uncategorised

Last updated: December 2020


Concrete: Concrete | New: New | Ambitious: Somewhat Ambitious

  • 4 Evidence:

    Global Asset Recovery Forum

    Tax havens: the EU again gives up a credible blacklist

    Decree of January 6, 2020 amending the decree of February 12, 2010 taken in application of the second paragraph of 1 of article 238-0 A of the general tax code

    Update of the list of non-cooperative states and territories in tax matters

  • 2 Notes:

    The French list of non-cooperative states and territories (ETNC) does provide for defensive measures against the listed states. To include non-cooperative states in this list, France relies on the rating of jurisdictions in terms of tax transparency by the Global Forum on Tax Transparency.

    The ETNC was updated on January 2020 and includes States that figure in the European list of ETNC which includes countries having obtained an insufficient rating ("non-compliant" or "partially compliant", which are the two lowest ratings lowest out of four possible) within the Global Forum. It is, however, worth noting that the evaluation criteria used by the European Union were considered as being “too weak” by several international SCOs. The European Union criteria ignore tax practices seen as "harmful" such as very low corporate tax rates which allow multinationals not to pay their taxes

    Peer reviewer: 1

    Updated: October 31, 2020

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