UK and International Tax news

EU Updates List Of Non Cooperative Jurisdictions For Tax Purposes

Thursday 23rd October 2025

The Council of the EU has issued its updated list of non-cooperative jurisdictions for tax purposes which is unchanged from that issued in June 2025

The list consists of the same 11 jurisdictions as before, including American Samoa, Anguilla, Fiji, Guam, Palau, Panama, Russia, Samoa, Trinidad and Tobago, US Virgin Islands and Vanuatu.

The countries listed are within the scope of the EU screening process.

Although this round of the update of the list features positive developments, the Council regrets that these jurisdictions are not yet fully cooperative on tax matters and invites them to improve their legal framework to resolve the identified issues.

In addition to the list of non-cooperative tax jurisdictions, the Council approved the usual state of play document (Annex II) which reflects ongoing EU cooperation with its international partners and the commitments of these countries to reform their legislation to adhere to agreed tax good governance standards.

Its purpose is to recognise ongoing constructive work in the field of taxation, and to encourage the positive approach taken by cooperative jurisdictions to implement tax good governance principles.

Annex II previously included eight cooperative jurisdictions, being Antigua and Barbuda, Belize, British Virgin Islands, Brunei Darussalam, Eswatini, Seychelles, Turkey and Vietnam.

Vietnam has been removed from Annex II after successfully implementing the OECD’s BEPS minimum standard on Country-by-Country Reporting.

Four jurisdictions have made new formal commitments to improve tax transparency and address deficiencies in CbC Reporting, bringing the total number of jurisdictions in Annex II to 11.

Greenland, Jordan and Morocco have made commitments to improve their implementation of the same criterion. Montenegro has made commitments to improve its automatic exchange of financial account information and exchange of tax information on request.

Annex II now includes Antigua and Barbuda, Belize, British Virgin Islands, Brunei Darussalam, Eswatini, Greenland, Jordan, Montenegro, Morocco, Seychelles, and Turkey.

The EU list of non-cooperative jurisdictions for tax purposes was established in December 2017. It is part of the EU’s external strategy on taxation and aims to contribute to ongoing efforts to promote tax good governance worldwide. Jurisdictions are assessed on the basis of a set of criteria laid down by the Council. These criteria cover tax transparency, fair taxation and implementation of international standards designed to prevent tax base erosion and profit shifting. The chair of the code of conduct group conducts political and procedural dialogues with relevant international organisations and jurisdictions, where necessary.

Work on the list is a dynamic process and, since 2020, the Council updates the list twice a year. The next revision of the list is scheduled for February 2026.

 

If you would like more information on the above, please contact Keith Rushen on 0207 486 2378.

 

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