EU List of non-cooperative jurisdiction update

Table of Contents

Revision of the list of non-cooperative tax jurisdictions (Annex I)

The Council’s decision entails adding three nations to the list: Antigua and Barbuda, Belize, and the Seychelles.

Noticeably, Belize and the Seychelles have transitioned from the “grey list” (Annex II) to Annex I.

Following this latest revision, the EU’s list of non-cooperative jurisdictions now comprises the following sixteen jurisdictions:

  • American Samoa
  • Anguilla
  • Antigua and Barbuda
  • Bahamas
  • Belize
  • Fiji
  • Guam
  • Palau
  • Panama
  • Russian Federation
  • Samoa
  • Seychelles
  • Trinidad and Tobago
  • Turks and Caicos Islands
  • US Virgin Islands
  • Vanuatu

These countries were added on the list due to their failure to provide essential tax information upon request, raising concerns about their commitment to international tax standards.

State of the play document (Annex II) – the “grey list”

In addition to updating the list of non-cooperative tax jurisdictions, the Council has also reviewed the State of the Play Document, commonly referred to as the “grey list”. This document highlights countries that have demonstrated a strong commitment to adopting good governance principles and have actively collaborated with the EU to address tax-related issues.

The Council’s decision regarding the “grey list” includes:

Addition of three nations

The EU has added the Marshall Islands, Costa Rica, and the British Virgin Islands to the “grey list.” These nations have shown progress in adopting good governance practices and have actively cooperated with the EU in addressing tax concerns. Their inclusion on the “grey list” reflects a recognition of their efforts to align with international tax standards.

Removal of four nations

Thailand, Qatar, Jordan, and Montserrat have been removed from the “grey list.” This decision reflects their successful fulfillment of outstanding tax-related obligations and their commitment to improving their tax governance systems. It demonstrates that countries can achieve compliance with international tax standards through cooperation and concerted efforts.

The grey list now includes the following fourteen jurisdictions:

  • Albania
  • Armenia
  • Aruba
  • Botswana
  • British Virgin Islands
  • Costa Rica
  • Curaçao
  • Dominica
  • Eswatini
  • Hong Kong (SAR)
  • Israel
  • Malaysia
  • Türkiye
  • Vietnam


The EU’s actions to update both the list of non-cooperative tax jurisdictions and the “grey list” underscore its commitment to fostering global tax transparency, fair taxation practices, and cooperation among nations.

These efforts aim to create a level playing field for businesses and individuals while ensuring that tax evasion and avoidance are met with appropriate measures.

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