On Tuesday 17 February, European finance ministers approved an update to the EU’s ‘black’ list of uncooperative jurisdictions for tax purposes. Vietnam and the Turks and Caicos Islands have been added, while Fiji, Samoa and Trinidad and Tobago were removed (see EUROPE B13808A20).
As a result, the ‘black’ list now includes ten jurisdictions, eight of which have remained on it for several years: Anguilla, Guam, the US Virgin Islands, Palau, Panama, Russia, American Samoa and...