Abstract

The article shows the circumstances of the origin and evolution of the standard of good tax management in the European Union. It presents the convergence of such a standard which is effective in EU law and based on the guidelines of the OECD. The key premises of the EU standard are the criteria of tax transparency, fair taxation and implementation of at least minimal standards of BEPS. In case of countries outside of EU, lack of fulfillment of these criteria or lack of political obligation to introduce them, may result in finding oneself on the EU blacklist of tax havens. Creating such a list and changes introduced by jurisdiction covered by an overview are examples of Europeanization of the standard of good tax management beyond borders of the European Union.