The European Union's outermost regions are a group of nine distinct territories located on the outskirts of the EU, comprising the Canary Islands, French Guyana, Guadeloupe, Martinique, Mayotte, Réunion, Saint Barthélemy, Saint Martin, and Saint Pierre and Miquelon. Characterized by their unique geographical and economic characteristics, these regions face specific challenges such as remoteness, limited connectivity, and vulnerability to climate change.
To address these challenges, the EU has implemented special tax regimes and measures to support the economic development of these regions, including reduced tax rates and exemptions, which aim to promote economic growth, attract investment, and improve the standard of living for their inhabitants.