On 5th October, the EU published the updated list of those jurisdictions it regards as non-cooperative for the purposes of taxation. The 6 listed jurisdictions are Samoa, American Samoa, Guam, Namibia, Trinidad & Tobago and the US Virgin Islands. For other jurisdictions, Annex 2 to the announcement details the progress made (or being made). Of note is the mention of the Crown Dependencies (Jersey, Guernsey and the Isle of Man) being “committed to addressing the concerns relating to economic substance by 2018”.
