On 5 December 2017, the Council of the European Union approved the list of non-cooperative jurisdictions for tax purposes. Those appearing on the list failed to take meaningful action to address deficiencies identified and did not engage in a meaningful dialogue on the basis of the EU’s criteria of transparency, fair taxation and anti-BEPS measures.
The jurisdictions that appear on the List are American Samoa, Bahrain, Barbados, Grenada, Guam, Korea (Republic of), Macao SAR, Marshall Islands, Mongolia, Namibia, Palau, Panama, Saint Lucia, Samoa, Trinidad and Tobago, Tunisia and United Arab Emirates.
The Council’s conclusions on the list of non-cooperative jurisdictions can be found in this link http://www.consilium.europa.eu/media/31945/st15429en17.pdf.