The European Council has published the latest list of non-cooperative countries for tax purposes. The following countries remain on the list: American Samoa, Fiji, Guam, Palau, Panama, Samoa, Trinidad and Tobago, US Virgin Islands and Vanuatu.
The EU list of non-cooperative jurisdictions for tax purposes aims to contribute to ongoing efforts to promote tax good governance worldwide. Jurisdictions are assessed on the basis of a set of criteria which cover tax transparency, fair taxation and implementation of international standards designed to prevent tax base erosion and profit shifting. The European Council updates the list twice a year. The next revision of the list is scheduled for October 2022.