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EU's revised list of noncooperative jurisdictions for tax purposes is unchanged; state-of-play overview is modified

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European Union

  • On 18 February 2025, the European Union (EU) Finance Ministers approved the report of the Code of Conduct on Business Taxation and adopted revisions of the EU state-of-play overview (Annex II). No changes were made to the EU List of noncooperative jurisdictions for tax purposes (Annex I).
  • Costa Rica and Curaçao were removed, while Brunei Darussalam was added to the state-of-play overview.
  • The next r…

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