EU Updates List of Non-cooperative Jurisdictions for Tax Purposes

On October 9, the European Council removed Panama and Vietnam from the EU list of non-cooperative jurisdictions for tax purposes.

Panama had been included in Annex I of the EU list since February 2020 but has reformed its harmful foreign-source income exemption regime, while Vietnam (added to the list in February 2026) expects a new review of its reforms in the field of the exchange of tax information on request.

The updated list of EU non-cooperative jurisdictions for tax purposes includes:

American Samoa

Anguilla

Guam

Palau

Russia

Turks and Caicos Islands

US Virgin Islands

Vanuatu

Press release