On 15 February 2010, the French press revealed that the Ministry of Finance and the Ministry of Budget finally agreed on a list of 18 non-cooperative states or territories (NCST), which will render the anti-avoidance measures provided by the Finance Law 2009 effective. This list is effective from 1 January 2010 until 1 January 2011, and will be subsequently updated on an annual basis.
The following states are included:
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