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ECOFIN adopts revised list of non-cooperative jurisdictions for tax purposes

|Tax Alerts, Legislation & Policy, National/Federal Taxation, Global|European Union
European Union

  • On 14 February 2023, the European Union (EU) Finance Ministers adopted a revised list of non-cooperative jurisdictions for tax purposes (EU list).

  • British Virgin Islands, Costa Rica, Marshall Islands and Russia were added to Annex I (the so-called “black” list). Albania, Aruba and Curaçao were added to Annex II (the so-called “gray” list), while Barbados, Jamaica, North Macedonia and Uruguay were removed.

  • The next revision to the EU List is expected in October 2023.

Executive summary

On 14 February …

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