The Council of the European Union has announced that on 2 October 2018, the Council decided based on commitments made by Palau to move the country from the black list of non-cooperative jurisdictions to the grey list of potentially non-cooperative jurisdictions for monitoring. Further, the Council has found that Liechtenstein and Peru have completed the necessary reforms to comply with the tax good governance principles and the two countries will be removed from the grey list.

With the removal of Palau, six jurisdictions remain listed as non-cooperative, including American Samoa, Guam, Namibia, Samoa, Trinidad and Tobago, and the U.S. Virgin Islands.