Today, the EU Council made changes to its list of non-cooperative tax jurisdictions. Antigua and Barbuda, Belize, and Seychelles were added to the list, while the British Virgin Islands, Costa Rica, and Marshall Islands were removed.
The EU’s list, now consisting of 16 jurisdictions, includes countries that haven’t engaged in constructive tax dialogue or failed to implement necessary tax reforms. These reforms aim to meet criteria such as tax transparency, fair taxation, and international standards to prevent tax evasion.
In this update, Antigua and Barbuda, Belize, and Seychelles were added due to issues with sharing tax information. The British Virgin Islands will be reassessed for its improvements, and Costa Rica and Marshall Islands were removed due to reforms.
Additionally, the Council approved a state of play document recognizing cooperation between the EU and other countries on tax governance. Jordan, Qatar, Montserrat, and Thailand fulfilled their commitments, leading to their removal from this document.
The EU’s list, established in 2017, is part of its strategy to promote global tax good governance. It is regularly updated, with the next revision scheduled for February 2024. The code of conduct group is responsible for these assessments and updates.
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