On 21 April, Baker McKenzie advised that in February the French list of Non-Cooperative States and Territories (NCST) had been updated, and that the Bahamas and the Turks and Caicos Islands have been added to the list. It explains that these territories will be subject to all the restrictive measures provided for in the French Tax Code (FTC) as of 1 May, subject to the application of tax treaties and, where applicable, the safe harbour rules. It notes that, at the same time, the EU blacklist was updated on 14 February and 4 jurisdictions were added – Costa Rica, the Marshall Islands, Russia and the BVI.
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