On 17 October 2023, the Council of the EU decided to add Antigua and Barbuda, Belize and the Seychelles to the EU’s list of non-cooperative jurisdictions for tax purposes. At the same time, three jurisdictions were removed from this list, namely: British Virgin Islands, Costa Rica and Marshall Islands.

The EU list of non-cooperative jurisdictions for tax purposes is being been compiled since December 2017 and is part of the EU external tax strategy. It is intended to contribute to ongoing efforts to promote good governance in taxes worldwide. Jurisdictions are assessed against a set of criteria set by the EU Council. These are: tax transparency, fair taxation and the application of international standards to prevent base erosion and profit shifting.

Since 2020, the EU Council has been updating the list twice a year. The next revision of the list is scheduled for February 2024.

Author: Daniela Riegel