Member States update EU list of non-cooperative tax jurisdictions

As part of the EU's work to promote tax transparency and fair taxation globally, Member States have today updated the EU list of non-cooperative jurisdictions for tax purposes. Antigua and Barbuda was removed from Annex I (list of non-cooperative jurisdictions) after being granted a supplementary review by the Global Forum on Tax Transparency and Exchange of Information with regard to exchange of information on request. Pending the results of the review, Antigua and Barbuda will remain on Annex II (state of play of commitments).

Today's update takes the number of countries on the EU list (Annex I) to 11: American Samoa, Anguilla, Fiji, Guam, Palau, Panama, the Russian Federation, Samoa, Trinidad & Tobago, US Virgin Islands, and Vanuatu.

Additionally, 9 jurisdictions now feature in Annex II based on commitments they have taken to improve their tax good governance. The EU will closely monitor these commitments to make sure they are followed up on.

The primary objective of the EU list is to encourage jurisdictions to implement tax good governance standards to tackle tax fraud, evasion, and avoidance worldwide. It is based on a thorough process of screening, assessment, and monitoring according to objective, clear and internationally recognised criteria (tax transparency, fair taxation, implementation of the anti-BEPS minimum standards). The EU listing process provides a framework for dialogue, outreach and cooperation between the EU and international partners on important tax issues. As a result of unprecedented engagement, many jurisdictions have taken major steps to stop harmful tax practices and improve global tax transparency.

As part of the EU listing process, the Commission provides considerable support to third countries in strengthening their tools against tax abuse, as well as technical assistance to those that need it. The Commission is also working with Member States to further strengthen the EU listing criteria to ensure greater tax transparency and fair and effective taxation. Work towards more coordination on tax defensive measures against listed jurisdictions also continues. The EU list is updated twice a year, to reflect changes in jurisdictions' tax policies and cooperation levels. This ensures that the list remains relevant and accurate over time.

More information

Common EU list of third country jurisdictions for tax purposes

EU list of non-cooperative jurisdictions for tax purposes - Consilium