EU List of Non-Cooperative Jurisdictions for Tax Purposes
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EU List of Non-Cooperative Jurisdictions for Tax Purposes

Last Updated: 03/06/2022
 
In its aim to strengthen tax good governance internationally, the EU provides a list of countries whose 
tax legislation and practices are deemed to encourage tax abuse and unfair tax competition. The listing 
criteria is based on three key factors including transparency, fair tax competition and BEPS 
implementation and once listed, countries are encouraged to cooperate and undertake the necessary 
changes to domestic legislation. This EU initiative seeks above all to tackle tax fraud, evasion and 
avoidance and promote international tax standards for fair taxation, and global tax transparency. The 
latter are good tax governance standards that all EU Member States, including Malta, abide by, and 
are standards which EU trading partners are encouraged to retain.

 

Tax Jurisdiction

Date of Listing

Date of Delisting

Date of Listing

Date of Delisting

Date of Listing

Date of Delisting

American Samoa

5.12.2017

 

 

 

 

 

Aruba

12.03.2019

17.05.2019

 

 

 

 

Anguilla

06.10.2020

05.10.2021

 

 

 

 

Bahamas

13.03.2018

25.05.2018

 

 

 

 

Bahrain

5.12.2017

13.03.2018

 

 

 

 

Barbados

5.12.2017

23.01.2018

12.03.2019

17.05.2019

06.10.2020

22.02.2021

Belize

12.03.2019

08.11.2019

 

 

 

 

Bermuda

12.03.2019

17.05.2019

 

 

 

 

Cayman Islands

18.02.2020

06.10.2020

 

 

 

 

Dominica

12.03.2019

14.06.2019

22.02.2021

05.10.2021

 

 

Fiji

12.03.2019

 

 

 

 

 

Grenada

5.12.2017

23.01.2018

 

 

 

 

Guam

5.12.2017

 

 

 

 

 

Korea (Republic of)

5.12.2017

23.01.2018

 

 

 

 

Macao SAR

5.12.2017

23.01.2018

 

 

 

 

Marshall Islands

5.12.2017

13.03.2018

12.03.2019

10.10.2019

 

 

Mongolia

5.12.2017

23.01.2018

 

 

 

 

Namibia

5.12.2017

06.11.2018

 

 

 

 

Oman

12.03.2019

06.10.2020

 

 

 

 

Palau

5.12.2017

02.10.2018

18.02.2020

 

 

 

Panama

5.12.2017

23.01.2018

18.02.2020

 

 

 

Saint Lucia

5.12.2017

13.03.2018

 

 

 

 

Saint Kitts and Nevis

13.03.2018

25.05.2018

 

 

 

 

Samoa

5.12.2017

 

 

 

 

 

Seychelles

18.02.2020

05.10.2021

 

 

 

 

Trinidad and Tobago

5.12.2017

 

 

 

 

 

Tunisia

5.12.2017

23.01.2018

 

 

 

 

United Arab Emirates

5.12.2017

23.01.2018

12.03.2019

10.10.2019

 

 

US Virgin Islands

13.03.2018

 

 

 

 

 

Vanuatu

12.03.2019