Skip to main content
Taxation and Customs Union
News article18 February 2020Directorate-General for Taxation and Customs Union

Council revises its EU list of non-cooperative jurisdictions

On 18 February, EU finance ministers updated the EU list of non-cooperative tax jurisdictions. As part of the EU listing process, jurisdictions are assessed on tax transparency, fair taxation and real economic activity. Those that fall short are asked for a commitment to address deficiencies within a set deadline.

On 18 February, EU finance ministers updated the EU list of non-cooperative tax jurisdictions. As part of the EU listing process, jurisdictions are assessed on tax transparency, fair taxation and real economic activity. Those that fall short are asked for a commitment to address deficiencies within a set deadline.

What is new?

  • 12 jurisdictions have been added to the list of non-cooperative tax jurisdictions:
    • 8 who were already on the blacklist, due to lack of commitment or progress in delivering on their commitments: American Samoa, Fiji, Guam, Oman, Samoa, Trinidad and Tobago, US Virgin Islands, Vanuatu;
    • 3 who have been added to Annex I for failing to meet their 2019 commitments: Cayman Islands, Palau, Seychelles,
    • 1 who was downgraded in its transparency rating by the Global Forum, and therefore automatically blacklisted: Panama
  • 12 jurisdictions have been completely delisted: Armenia, Antigua and Barbuda, Bahamas, Bermuda, Belize, British Virgin Islands, Cabo Verde, Cook Islands, Marshall Islands, Montenegro, St Kitts and Nevis, Vietnam.
  • 13 jurisdictions remain on the “grey list”. This is because Member States agreed on limited flexibility for certain jurisdictions, under strict conditions, due to specific circumstances.

Press release

FAQ about EU list

More information on our dedicated webpage

Details

Publication date
18 February 2020
Author
Directorate-General for Taxation and Customs Union