BDO Corporate Tax News

European Union - Tax blacklist down to 12 jurisdictions

On 20 February 2024, the European Council announced its biannual revision to the EU list of non-cooperative jurisdictions for tax purposes, dropping four more jurisdictions/territories from the list—Bahamas, Belize, Seychelles and Turks and Caicos will be removed bringing the list to 12 jurisdictions/territories.  

Belize and Seychelles were included on the tax blacklist in October 2023 and the Bahamas and Turks and Caicos were added in October 2022 (for prior coverage, see the item in the Corporate Tax Bytes column in the November 2023 issue of Corporate Tax News). 

The non-cooperative jurisdiction list is updated in February and October each year and now is comprised of the following jurisdictions:  

  • American Samoa 

  • Anguilla 

  • Antigua and Barbuda 

  • Fiji 

  • Guam 

  • Palau 

  • Panama 

  • Russia 

  • Samoa 

  • Trinidad and Tobago 

  • US Virgin Islands 

  • Vanuatu 

Susan Lyons
BDO Global