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Oxfam heeft criteria voor belastingparadijzen toegepast op alle landen, inclusief EU-lidstaten.
In the report, ‘Blacklist or Whitewash?’, Oxfam has applied the EU’s own criteria to the 92 countries screened by the EU, as well as to the 28 EU member states. According to the analysis, at least 35 non-EU countries should be included in the EU tax haven blacklist, and 4 EU member states: Ireland, Luxembourg, the Netherlands and Malta.