On 17 October 2023, the European Union (EU) added three jurisdictions – Antigua and Barbuda, Belize and Seychelles – to the EU list of non-cooperative jurisdictions for tax purposes.

The jurisdictions were added to Annex I (the so called “EU list”) because, according to the EU, they have failed to properly enforce tax transparency standards, as assessed by the Global Forum on tax transparency and exchange of information.

As a result of this update, Annex I of the EU list is made up of 16 jurisdictions, which by the EU assessment, have not improved their tax good governance standards or made insufficient progress in delivering on their previous commitments.

Those countries are American Samoa, Anguilla, Antigua and Barbuda, the Bahamas, Belize, Fiji, Guam, Palau, Panama, Russian Federation, Samoa, Seychelles, Trinidad and Tobago, Turks and Caicos Islands, US Virgin Islands, and Vanuatu.

Additionally, 14 jurisdictions now feature in Annex II based on commitments they have taken to improve their tax good governance.

Annex II comprises 14 jurisdictions: Albania, Armenia, Aruba, Botswana, British Virgin Islands, Costa Rica, Curacao, Dominica, Eswatini, Hong Kong, Israel, Malaysia, Türkiye, Vietnam.


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