UK and International Tax news

EU Updates List Of Non Cooperative Jurisdictions For Tax Purposes

Wednesday 26th February 2025

The Council of the EU has issued its updated list of non-cooperative jurisdictions for tax purposes.

The EU list of non-cooperative jurisdictions for tax purposes was established in December 2017. It is part of the EU’s external strategy on taxation and aims to contribute to ongoing efforts to promote tax good governance worldwide. Jurisdictions are assessed on the basis of a set of criteria laid down by the Council. These criteria cover tax transparency, fair taxation and implementation of international standards designed to prevent tax base erosion and profit shifting.

The aim of the EU list of non-cooperative jurisdictions, which is published as an annex to conclusions adopted by the Ecofin Council (Annex I), is not to name and shame countries, but to encourage positive change in their tax legislation and practices through cooperation. Jurisdictions that do not yet comply with all international tax standards but have committed to implementing reforms are included in a ‘state of play document’ (Annex II).

No new jurisdictions were added to its latest list (Annex I) which currently includes 11 jurisdictions, being American Samoa, Anguilla, Fiji, Guam, Palau, Panama, the Russian Federation, Samoa, Trinidad and Tobago, US Virgin Islands and Vanuatu.

Annex II includes a list of eight cooperative jurisdictions, being Antigua and Barbuda, Belize, British Virgin Islands, Brunei Darussalam, Eswatini, Seychelles, Turkey and Vietnam.

Since 2020, the EU list is updated twice a year to reflect changes in jurisdictions tax policies and cooperation levels.

If you would like more information on the above, please contact Keith Rushen on 0207 486 2378.

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