On 22 February, STEP reported that the EU Council of Ministers has amended the list of non-cooperative jurisdictions for tax purposes, removing Barbados and adding Dominica to the so-called Annex I blacklist. There are now 12 jurisdictions on the Annex I list: American Samoa, Anguilla, Dominica, Fiji, Guam, Palau, Panama, Samoa, Seychelles, Trinidad and Tobago, the US Virgin Islands and Vanuatu. Amendments have also been made to the EU’s Annex II ‘grey list’ of jurisdictions that do not yet comply with all international tax standards but that have made ‘sufficient commitments to implement tax good governance principles’. Jamaica has been added to the Annex II list as it has committed to amend or abolish its special economic zone tax regime by the end of 2022. Australia and Jordan have been granted an extension to their deadline for fulfilling their commitments, while the Maldives has been given four additional months to ratify the OECD Multilateral Convention on Mutual Administrative Assistance. Morocco, Namibia and Saint Lucia have been moved to the white list.
I would be grateful for any modest contribution for my time and ongoing costs of computer, relocation, and (still ongoing) removal costs, I have a page, where contributions start as low as $3, at https://www.buymeacoffee.com/KoIvM842y