On March 12th, 2019 the European Commission updated the list of non-cooperating tax jurisdictions. Ten jurisdictions have been added to the list:
- Aruba;
- Barbados;
- Belize;
- Bermuda;
- Dominic;
- Fiji;
- Marshall Islands;
- Oman;
- United Arab Emirates;
- Vanuatu.
The reason for the inclusion of these countries in the black list was their failure to fulfill their commitments to the EU within the agreed time frame.
In particular, criteria for tax transparency, the presence of a zero tax rate, real economic activity were considered.
Currently the list includes 15 countries and territories:
- American Samoa;
- Aruba;
- Barbados;
- Belize;
- Bermuda;
- Vanuatu;
- US Virgin Islands;
- Guam;
- Dominic;
- Marshall Islands;
- United Arab Emirates;
- Oman;
- Samoa;
- Trinidad and Tobago;
- Fiji.
The blacklist is one of the instruments of the EU foreign policy aimed at combating tax evasion.
On materials of the following website: http://europa.eu/rapid/press-release_MEMO-19-1629_en.htm
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