EU updates list of non-cooperative tax jurisdictions, reinforcing commitment to global tax transparency

No new jurisdictions added to Annex I

Annex I identifies jurisdictions considered non-cooperative in tax matters, remains unchanged, and comprises 11 jurisdictions: American Samoa, Anguilla, Fiji, Guam, Palau, Panama, the Russian Federation, Samoa, Trinidad & Tobago, US Virgin Islands, and Vanuatu. The update acknowledges progress made by some jurisdictions in addressing longstanding concerns, reflecting ongoing efforts to align with international tax standards.

Progress recognised in Annex II

Annex II highlights constructive cooperation with international partners. Viet Nam has been removed from Annex II after successfully implementing the OECD's BEPS minimum standard on Country-by-Country Reporting. Additionally, five jurisdictions have made new formal commitments to improve tax transparency and address deficiencies in Country-by-Country Reporting, bringing the total number of jurisdictions in Annex II to 11. These jurisdictions are: Antigua and Barbuda, Belize, British Virgin Islands, Brunei Darussalam, Eswatini, Greenland, Jordan, Montenegro, Morocco, Seychelles, and Türkiye. The EU will closely monitor these commitments to ensure timely implementation.

Background

The EU list serves as a tool to encourage jurisdictions to adopt robust tax governance standards, combatting tax fraud, evasion, and avoidance worldwide. Based on objective, internationally recognised criteria-such as tax transparency and adherence to anti-BEPS (Base Erosion and Profit Shifting) standards-the list facilitates dialogue and cooperation between the EU and international partners.

The EU list of non-cooperative jurisdictions for tax purposes is an intergovernmental process led by the Council. The European Commission provides technical assistance to jurisdictions in the scope of the exercise seeking to improve their tax frameworks and collaborates with EU Member States to revise and strengthen the listing criteria in line with international developments. Ongoing efforts include enhancing coordination among Member States on applying defensive tax measures against listed jurisdictions. The list is reviewed twice annually to ensure it remains relevant and accurate over time.

More information

Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes

Common EU list of third country jurisdictions for tax purposes

EU list of non-cooperative jurisdictions for tax purposes - European Council