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Article summary

The EU Council has placed Anguilla, The Bahamas and the Turks and Caicos Islands on the EU list of non-cooperative jurisdictions for tax purposes (Annex I) over concerns that these jurisdictions, which all have a zero or nominal only rate of corporate income tax, are attracting profits without real economic activity and have not adequately addressed recommendations of the OECD Forum on Harmful Tax Practices which they committed to earlier this year. This increases the number of jurisdictions on the so-called blacklist to 12. The others are: American Samoa, Fiji, Guam, Palau, Panama, Samoa, Trinidad and Tobago, US Virgin Islands, Vanuatu. Turks and Caicos Islands is now listed for the first time. The Bahamas was already once listed in 2018, and Anguilla once in 2020.