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Contents<br />
Acronyms 4<br />
Glossary 5<br />
Executive summary 8<br />
Global developments 2016 10<br />
Introduction 10<br />
Developing countries and tax 11<br />
Exclusive global decision-making 12<br />
Europe’s role in upholding an unjust tax system 15<br />
Anti-tax avoidance measures 15<br />
EU spillover analysis 15<br />
Harmful tax practices 15<br />
Tax treaties 21<br />
Common Consolidated Corporate Tax Base 24<br />
Blacklisting 'non-cooperative jurisdictions' 26<br />
Financial and corporate transparency 27<br />
Lack <strong>of</strong> whistleblower protection 32<br />
European support for global solutions 33<br />
Building capacity or compliance? 34<br />
Report findings 35<br />
Methodology for country rating system 38<br />
Recommendations to governments and EU institutions 50<br />
Austria 52<br />
Belgium 54<br />
Czech Republic 58<br />
Denmark 60<br />
Finland 62<br />
France 65<br />
Germany 68<br />
Ireland 70<br />
Italy 73<br />
Latvia 75<br />
Luxembourg 78<br />
Ne<strong>the</strong>rlands 80<br />
Norway 83<br />
Poland 85<br />
Slovenia 87<br />
Spain 90<br />
Sweden 92<br />
United Kingdom 94<br />
References 98
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