EU list of non-cooperative jurisdictions

On 5 December 2017, the European Union (EU) Member States agreed on a list of non-cooperative jurisdictions for tax purposes. The list is updated periodically.

The criteria considered for including a jurisdiction on the list are based on recognised international tax standards. The focus is on:

  • transparency
  • fair taxation
  • the implementation of the OECD Base Erosion and Profit Shifting (BEPS) minimum standards.

All EU Member states agreed to introduce administrative measures relating to jurisdictions that were on the list. Revenue added a reporting requirement to the annual Corporate Tax return (Form CT1) for accounting periods ending in 2019 and onwards. 

Companies must disclose, on their Form CT1, transactions that occurred with persons in a jurisdiction on the list. This is for transactions involving:

  • interest
  • royalties 
  • dividends. 

As of 12 October 2022 (date of publication in the Official Journal), the EU list is composed of:

  • American Samoa
  • Anguilla
  • The Bahamas
  • Fiji
  • Guam
  • Palau
  • Panama
  • Samoa
  • Trinidad and Tobago
  • Turks and Caicos Islands
  • US Virgin Islands
  • Vanuatu.

You can find further information on the list at EU list of non-cooperative jurisdictions.