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EU non-cooperative jurisdictions for tax purposes

Both within the EU and at the international level, the EU is working to promote and strengthen tax good governance mechanisms, fair taxation, and global tax transparency in order to tackle tax fraud, evasion and avoidance.

According to the EU, the list of non-cooperative jurisdictions is not to name and shame countries, but to encourage positive change in their tax legislation and practices, through cooperation. 

Below you will find a list with non-cooperative jurisdictions for tax purposes (black list) as well as a list of cooperating jurisdictions that are not quite there yet (grey list).

Jurisdictions that meet all commitments are is removed from the lists. [UPDATED 4 October 2022]

Non-cooperative jurisdictions for tax purposes

  • American Samoa
  • Anguilla
  • Bahamas
  • Fiji
  • Guam
  • Palau
  • Panama *
  • Samoa
  • Trinidad and Tobago *
  • Turks and Caicos Islands
  • US Virgin Islands
  • Vanuatu *

 

* On EU High-risk countries list for jurisdictions with strategic deficiencies in their AML/CFT regimes

Cooperative jurisdictions with pending commitments for tax purposes

  • Armenia
  • Barbados *
  • Belize
  • Botswana
  • British Virgin Islands
  • Costa Rica
  • Dominica
  • Eswatini (formerly Swaziland)
  • Hong Kong
  • Israel
  • Jamaica *
  • Jordan *
  • Malaysia
  • Montserrat
  • North Macedonia
  • Qatar
  • Russia
  • Seychelles
  • Thailand
  • Turkey
  • Uruguay
  • Vietnam

 

* On EU High-risk countries list for jurisdictions with strategic deficiences in their AML/CFT regimes

Comment / observation

The above lists only include 6 countries (out of 25) that are also on the EU High-risk countries list for jurisdiction with strategic deficiencies in their AML/CFT regimes. 

If jurisdictions do not have their AML/CFT regimes in order, then relying on the data they provide in the exchange of tax information seems questionable to say the least. The value of the above lists in that respect is therefore also questionable.

Actions

Monitor this list, as part of the due diligence process will require you to evaluate the tax purpose of structures etc. The above list will need to be taken into account in your due diligence process.

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