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British Virgin Islands, Costa Rica, Marshall Islands, and Russia Added to EU Non-Cooperative List

15 February 2023

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Approved Changes

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European Union-British Virgin Islands-Costa Rica-Marshall Islands-Russia

On 14 February 2023, the Council of the European Union announced the adoption of conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes. This includes the addition of the British Virgin Islands, Costa Rica, the Marshall Islands, and Russia to the EU list of non-cooperative jurisdictions (Annex I), bringing the total number listed to 16 jurisdictions. The Marshall Islands has been added and removed previously, while this is the first time the other three jurisdictions have been listed as non-cooperative. The revised EU list of non-cooperative jurisdictions will become official upon publication in the Official Journal of...