The European Commission has confirmed plans to draw up a pan-EU list of non-cooperative tax jurisdictions. The intention is to create a common EU list of non-cooperative tax jurisdictions by the end of 2017. The list will replace the current patchwork of national “black lists,” which are intended to punish those non-EU countries that refuse to comply with international tax good governance standards. The EU list will also help to prevent aggressive tax planners from abusing mismatches between the different national systems of member states.