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EU: Updated list of non-cooperative tax jurisdictions

New jurisdictions were added to and removed from the list of non-cooperative jurisdictions.

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February 17, 2026

The European Commission (EC) today issued a release announcing that European Union (EU) member states have made changes to the list of non-cooperative tax jurisdictions (the so-called “blacklist”), which currently comprises 10 countries (American Samoa, Anguilla, Guam, Palau, Panama, Russia, Turks and Caicos, U.S. Virgin Islands, Vanuatu, and Vietnam). Vietnam and the Turks and Caicos Islands were added. Fiji, Samoa, and Trinidad and Tobago were removed.

The update to Annex II (the “grey list”) includes nine jurisdictions (Belize, British Virgin Islands, Brunei Darussalam, Eswatini, Greenland, Jordan, Montenegro, Morocco, and Türkiye). Seychelles and Antigua and Barbuda were removed.

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