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On 20 February 2024, the European Council presented the revised version of the list of non-cooperative jurisdictions. It now includes 12 jurisdictions, after the Bahamas, Belize, the Turks and Caicos Islands and the Seychelles were removed from the blacklist in appreciation of the recent progress those countries made to achieve tax transparency. With the help of this register, which is edited twice a year, the EU endeavors to act against international tax fraud.
According to the Official Journal of the European Union of 26 February 2024, the following countries are on the list:
- American Samoa
- Anguilla
- Antigua and Barbuda
- Fiji
- Guam
- Palau
- Panama
- Russian Federation
- Samoa
- Trinidad and Tobago
- US Virgin Islands
- Vanuatu
In addition, Annex II lists countries that are classified as fundamentally cooperative but still have to fulfil further obligations to implement global standards for a responsible approach in tax policy. Here, as well, several areas were removed from the list due to the clearance of existing inconsistencies. The so-called “state of play document” currently includes the following countries:
- Armenia
- Belize
- British Virgin Islands
- Costa Rica
- Curacao
- Eswatini
- Malaysia
- Seychelles
- Turkey
- Vietnam
Both lists will be subject to a further review in October at the earliest.
Source: DIHK (German)
