France has published the Decree of 3 February 2023 in the Official Gazette, which updates the list of non-cooperative states and territories. The list includes the following 14 states and territories:
American Samoa, Anguilla, the Bahamas, the British Virgin Islands, Fiji, Guam, Palau, Panama, Samoa, Seychelles, Trinidad and Tobago, the Turks and Caicos Islands, the U.S. Virgin Islands, and Vanuatu.
As compared to the prior list, the Bahamas and the Turks and Caicos Islands have been added. Further, Anguilla remains listed but the criteria (reason) for its listing is adjusted. The changes follow the revision of the EU list of non-cooperative tax jurisdictions in October 2022.
The Decree entered into force on 6 February 2023 and applies from 1 May 2023 for the addition of the Bahamas and the Turks and Caicos Islands.