EU: Updates to list of non-cooperative jurisdictions

Council of the European Union adopted conclusions

Council of the European Union adopted conclusions

The Council of the European Union today adopted conclusions [PDF 131 KB] on the list of non-cooperative jurisdictions.

  • The Council added one jurisdiction—Antigua and Barbuda—to Annex I (the so-called “blacklist”) and moved two jurisdictions—Belize and Seychelles—from Annex II (the so-called “grey list”) to Annex I.
  • The Council also moved two jurisdictions—British Virgin Islands and Costa Rica—from the blacklist to the grey list, and removed one jurisdiction—Marshall Islands—from the blacklist.
  • In addition, four jurisdictions—Jordan, Montserrat, Qatar and Thailand—were removed from grey list as they had fulfilled their previous commitments.

Following these latest revisions:

  • The blacklist now consists of the following 16 jurisdictions: American Samoa, Anguilla, Antigua and Barbuda, the Bahamas, Belize, Fiji, Guam, Palau, Panama, Russian Federation, Samoa, Seychelles, Trinidad and Tobago, Turks and Caicos Islands, U.S. Virgin Islands and Vanuatu.
  • The grey list includes the following 14 jurisdictions: Albania, Armenia, Aruba, Botswana, British Virgin Islands, Costa Rica, Curacao, Dominica, Eswatini, Hong Kong, Israel, Malaysia, Türkiye, and Vietnam. 

Read an October 2023 report prepared by the KPMG EU Tax Centre


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