Executive summary
On 24 February 2022, the Council of the European Union (the Council) updated the European Union (EU) list of non-cooperative jurisdictions for tax purposes (the EU List).
Annex I (the so-called “black” list) of the EU List remained unchanged and it still includes American Samoa, Fiji, Guam, Palau, Panama, Samoa, Trinidad and Tobago, US Virgin Islands and Vanuatu. With respect to Annex II of the EU list (the so-called “gray” list) and the state of play of pending commitments, the …