The List of non-cooperative Jurisdictions for tax matters was originally established back on December 2017 as a result of the mandate to foster tax transparency delivered to the EU Council.
Since then the list has been revised a number of times and continues to be re-addressed in ongoing basis.
The latest review was produced on May 2019 with the following highlights:
Exclusions: Aruba, Barbados and Bermuda have been removed from the designations list.
Aruba has been removed form both Annexes, while Barbados en Bermuda are now part of Annex II (grey list).
As a result, 12 jurisdictions remain on the list of non-cooperative jurisdictions: American Samoa, Belize, Dominica, Fiji, Guam, Marshall Islands, Oman, Samoa, Trinidad and Tobago, United Arab Emirates, US Virgin Islands and Vanuatu.
The EU Council has confirmed its intention to produce two updates per year.
Next update will take place on 2020.
