On 14 September 2016, the Commission unveiled a “Scoreboard” of third countries whose tax policies may facilitate tax avoidance. This marks the completion of the first step, out of three, towards the adoption of a common EU list of “non-cooperative tax jurisdictions”, i.e. a list of third countries that do not respect tax good governance principles and thereby facilitate tax avoidance to the detriment of the tax base of the EU Member States. More