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THE STATE OF THE EUROPEAN UNION
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enclaves. To this effect, Member States may use
both their domestic legislation and double taxa-
tion agreements.
There is still a great deal of work to be done
in this field. The effectiveness of the listing pro-
cess and of the EU’s struggle against tax havens
in general will depend to a large degree on the
establishment of genuinely effective and credi-
ble sanctions for jurisdictions included in the
European blacklist, leading these territories to
implement significant reforms.