Since 2017, the European Union has regularly updated the list of non-cooperative jurisdictions in the field of taxation. It includes those countries that have not fulfilled their commitments on the correct tax regime within a specified timeframe, as well as those that have refused to cooperate.

On 20 February 2024, the Bahamas, Belize, the Seychelles and the Turks and Caicos Islands were removed from this list. Following this update, 12 jurisdictions remain on the EU list, namely:

  • American Samoa
  • Anguilla
  • Antigua and Barbuda
  • Fiji
  • Guam
  • Palau
  • Panama
  • Russia
  • Samoa
  • Trinidad and Tobago
  • US Virgin Islands
  • Vanuatu

In order to be considered cooperative for tax purposes, jurisdictions are screened against a number of criteria set by the Council. The criteria have been designed to be consistent with international standards of good governance in the tax area, developed in particular in the Organisation for Economic Co-operation and Development (OECD) fora. These criteria are in particular tax transparency, fair taxation and measures against base erosion and profit shifting ("anti-BEPS measures").

Inclusion on this list may have tax implications, for example in relation to the reporting obligation for cross-border transactions under DAC 6 or the possibility of applying a lower withholding tax rate.

The European Union updates the list of jurisdictions twice a year, with the next update scheduled for October 2024.

If you have any questions, please contact the PKF APOGEO Tax team.

Author: Richard Novotný - Junior Tax Consultant

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