24/02/2022 (Agence Europe) – On Thursday 24 February, the EU Council adopted the revised list of countries and territories that are uncooperative for tax purposes, the so-called ‘black list’, which remains unchanged. Nine jurisdictions are included: American Samoa, Fiji, Guam, Palau, Panama, Samoa, Trinidad and Tobago, US Virgin Islands and Vanuatu. “The Council regrets that these countries and territories remain uncooperative for tax purposes and invites them to liaise with the Code of Conduct Group with a view to resolving the problems identified”, it said in a statement. The Council also approved the ‘grey list’ of jurisdictions that have made commitments on good governance in tax matters. This second list has been extended following the adoption in November 2021 of the Directive to increase country-by-country reporting (see EUROPE 12887/13). (AD)