Baker McKenzie on 13 February reported that France has updated the list of non-cooperative states and territories (NCST) under the French Tax Code. Extensively overhauled, for the first time since 2016, with only Panama retained, while 12 new states or territories have been added – Anguilla, Bahamas, BVI, Seychelles, Vanuatu, Fiji, Guam, the US Virgin Islands, Oman, US Samoa, Samoa, and Trinidad & Tobago. Dropped from the list are Nauru, Guatemala, Brunei, Marshall Islands, Botswana and Niue. As a result of the changes, restrictive tax measures will apply as of 1 April (though the article reminds one that such measures have applied to Panama since 1 January 2017). The article explains the criteria for the listings and the relevant restrictive tax measures.