On the 14th February 2023, the EU list of non-cooperative jurisdictions for tax purposes has been revised to include four new jurisdictions - the British Virgin Islands, Russia, Costa Rica and the Marshall Islands. This list is part of the EU's work to fight tax evasion and avoidance and aims to create a stronger deterrent for countries that consistently refuse to play fair on tax matters.
The countries in the list below are those that refused to engage with the EU or to address tax good governance shortcomings American Samoa
The criteria against which the jurisdictions are assessed relate to tax transparency, fair taxation and implementation of international standards designed to prevent tax base erosion and profit shifting.
The next revision of the list is scheduled for October 2023.
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