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The European Commission has announced the launch of work to create the first common EU list of non-cooperative tax jurisdictions. The work began with the presentation of a scoreboard of indicators to Member State experts in the Council Code of Conduct Group on Business Taxation on 14 September 2016. The scoreboard is to help determine the potential risk level of each country's tax system in facilitating tax avoidance and includes both selection indicators and risk indicators for each country. The selection indicators include: Strength of economic ties with the EU: To see how strong the economic ties are between the...