European Union:
The EU List Of Non-Cooperative Jurisdictions For Tax Purposes
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In Summary
The EU list of non-cooperative jurisdictions for tax purposes
(commonly referred to as EU “blacklist”) is part of the
EU’s external taxation strategy, and it intends to assist with
ongoing efforts to promote international tax good governance.
The EU blacklist is the result of an in-depth screening and
dialogue process with non-EU Member States to assess them against
EU’s screening criteria established in line with international
tax standards. The screening criteria are founded upon tax
transparency, fair taxation and implementation of OECD anti-BEPS
minimum standards including economic substance requirements for
zero-tax jurisdictions.
Background of EU blacklist list updates
The first EU blacklist was adopted by the European Council, on 5
December 2017 and has since then been updated several times with
the more substantial revisions taking place in March 2019 and
February 2020.
As from 2020 the EU blacklist will be updated twice a year. The
last revision took place in October 2021 with the next revision
scheduled for February 2022.
Jurisdictions included in the EU blacklist during its
evolution
The table below presents the third country jurisdictions
included in the EU blacklist during its evolution indicating also
the effective date when such jurisdictions were added and removed
from the EU blacklist.
The effective date of the EU blacklist is the day of its
publication in the EU’s Official Journal.
|
Third country jurisdiction
|
Effective day of addition to the EU
|
Effective day of removal from the EU
|
|
American Samoa
|
19 December 2017
|
–
|
|
Anguilla
|
7 October 2020
|
12 October 2021
|
|
Aruba
|
26 March 2019
|
22 May 2019
|
|
Bahamas
|
16 March 2018
|
5 June 2018
|
|
Bahrain
|
19 December 2017
|
16 March 2018
|
|
Barbados
|
19 December 2017
|
26 January 2018
|
|
26 March 2019
|
22 May 2019
|
|
|
7 October 2020
|
26 February 2021
|
|
|
Belize
|
26 March 2019
|
14 November 2019
|
|
Bermuda
|
26 March 2019
|
22 May 2019
|
|
Cayman Islands
|
27 February 2020
|
7 October 2020
|
|
Dominica
|
26 March 2019
|
21 June 2019
|
|
26 February 2021
|
12 October 2021
|
|
|
Fiji
|
26 March 2019
|
–
|
|
Grenada
|
19 December 2017
|
26 January 2018
|
|
Guam
|
19 December 2017
|
–
|
|
Korea (Republic of)
|
19 December 2017
|
26 January 2018
|
|
Macao SAR
|
19 December 2017
|
26 January 2018
|
|
Marshal Islands
|
19 December 2017
|
16 March 2018
|
|
26 March 2019
|
17 October 2019
|
|
|
Mongolia
|
19 December 2017
|
26 January 2018
|
|
Namibia
|
19 December 2017
|
9 November 2018
|
|
Oman
|
26 March 2019
|
7 October 2020
|
|
Palau
|
19 December 2017
|
5 October 2018
|
|
27 February 2020
|
–
|
|
|
Panama
|
19 December 2017
|
26 January 2018
|
|
27 February 2020
|
–
|
|
|
Saint Kitts and Nevis
|
16 March 2018
|
5 June 2018
|
|
Saint Lucia
|
19 December 2017
|
16 March 2018
|
|
Samoa
|
19 December 2017
|
–
|
|
Seychelles
|
27 February 2020
|
12 October 2021
|
|
Trinidad and Tobago
|
19 December 2017
|
–
|
|
Tunisia
|
19 December 2017
|
26 January 2018
|
|
United Arab Emirates
|
19 December 2017
|
26 January 2018
|
|
26 March 2018
|
17 October 2019
|
|
|
US Virgin Islands
|
16 March 2018
|
–
|
|
Vanuatu
|
26 March 2018
|
–
|
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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