+Article 3 4.

Article 3 4.

For the purposes of this Article, transactions with counterparties established in any of the following third countries shall not benefit from any of the exemptions for intragroup transactions:

▼C2

(a) 

where the third country is a high-risk third country, as referred to in Article 9 of Directive (EU) 2015/849 of the European Parliament and of the Council ( 12 );

▼M18

(b) 

where the third country is listed in Annex I to the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes in its most up-to-date version.

1. Overview

,

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards