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

Last Updated: 23/02/2024
 
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

05.12.2017

 

 

 

 

 

Anguilla

06.10.2020

05.10.2021

04.10.2022

 

 

 

Antigua and Barbuda

17.10.2023

 

 

 

 

 

Aruba

12.03.2019

17.05.2019

 

 

 

 

Bahamas

13.03.2018

25.05.2018

04.10.2022

20.02.2024

 

 

Bahrain

05.12.2017

13.03.2018

 

 

 

 

Barbados

05.12.2017

23.01.2018

12.03.2019

17.05.2019

06.10.2020

22.02.2021

Belize

12.03.2019

08.11.2019

17.10.2023

20.02.2024

 

 

Bermuda

12.03.2019

17.05.2019

 

 

 

 

British Virgin Islands

14.02.2023

17.10.2023

 

 

 

 

Cayman Islands

18.02.2020

06.10.2020

 

 

 

 

Costa Rica

14.02.2023

17.10.2023

 

 

 

 

Dominica

12.03.2019

14.06.2019

22.02.2021

05.10.2021

 

 

Fiji

12.03.2019

 

 

 

 

 

Grenada

05.12.2017

23.01.2018

 

 

 

 

Guam

05.12.2017

 

 

 

 

 

Korea (Republic of)

05.12.2017

23.01.2018

 

 

 

 

Macao SAR

05.12.2017

23.01.2018

 

 

 

 

Marshall Islands

05.12.2017

13.03.2018

12.03.2019

10.10.2019

14.02.2023

17.10.2023

Mongolia

05.12.2017

23.01.2018

 

 

 

 

Namibia

05.12.2017

06.11.2018

 

 

 

 

Oman

12.03.2019

06.10.2020

 

 

 

 

Palau

05.12.2017

02.10.2018

18.02.2020

 

 

 

Panama

05.12.2017

23.01.2018

18.02.2020

 

 

 

Russian Federation

14.02.2023

 

 

 

 

 

Saint Kitts and Nevis

13.03.2018

25.05.2018

 

 

 

 

Saint Lucia

05.12.2017

13.03.2018

 

 

 

 

Samoa

05.12.2017

 

 

 

 

 

Seychelles

18.02.2020

05.10.2021

17.10.2023

20.02.2024

 

 

Trinidad and Tobago

05.12.2017

 

 

 

 

 

Tunisia

05.12.2017

23.01.2018

 

 

 

 

Turks and Caicos Islands

04.10.2022

20.02.2024

 

 

 

 

United Arab Emirates

05.12.2017

23.01.2018

12.03.2019

10.10.2019

 

 

US Virgin Islands

13.03.2018

 

 

 

 

 

Vanuatu

12.03.2019

 

 

 

 

 

 ​