joining me now is the man him self a use commissioner for economic and financial affairs pia moscovici good evening thank you very much for coming in you've said that the e.u. must seize the opportunity to make a credible blacklist of tax havens what counts as a tax haven. attacks even is a country which fulfills three criteria first a country which does not respect the global standards of governance of the said to me what we call beds procedure from the us you second a country would not have automatic exchange of information on the readings or all simply on the personal accounts and third country which as zero tax rate as far as corporate taxation is concerned about zero tax rate is a very high bog though and some would look to a you member at least for the moment no written zone as being the no now you know member state is a tax even if you look at those criteria then you've got to examine that as. the objective because it was a british crown dependency with a zero percent you're talking about something different i'm talking about you if you talk about the u.k. country you know well the u