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List of EU Non-cooperative Tax Jurisdictions Remains Unchanged
published: 05.11.2025
On October 10, the European Council approved the list of jurisdictions that do not cooperate with the EU for tax purposes. The list consists of the same 11 jurisdictions as before:
American Samoa
Anguilla
Fiji
Guam
Palau
Panama
Russia
Samoa
Trinidad and Tobago
US Virgin Islands
Vanuatu
In addition to the list of non-cooperative tax jurisdictions, the Council approved the state of play paper (Annex II), which reports on the ongoing cooperation of international partners with the EU and the commitments of these countries to reform their legislation to comply with agreed tax administration standards.
Vietnam has fulfilled its commitment to introduce country-by-country reporting standards for multinational companies operating in this country, and will be removed from the state of play paper.
Greenland, Jordan and Morocco committed to take further steps in this area. Montenegro committed to increase automatic exchange of financial account reports and exchange of tax information upon request.
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