EU updates list of non-cooperative jurisdictions

Released 22 February 2021

The European Council has amended the EU's list of non-cooperative jurisdictions for tax purposes, removing Barbados and adding Dominica to the Annex I blacklist.

The list includes jurisdictions worldwide that either have not engaged in a constructive dialogue with the EU on tax governance or have failed to deliver on their commitments to implement the reforms necessary to comply with a set of objective tax good governance criteria. These criteria relate to tax transparency, fair taxation and implementation of international standards designed to prevent tax base erosion and profit shifting.

Further information can be found at

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