On 5 December 2017, a release was issued announcing that the Council of the EU had approved and published conclusions containing an EU list of non-cooperative jurisdictions in taxation matters. Inclusion in the list is based on three main criteria, including tax transparency, fair taxation, and implementation of anti-BEPS measures. The list contains 17 jurisdictions that did not commit (or clearly commit) to addressing their respective issues by 31 December 2018, including: American Samoa, Bahrain, Barbados, Grenada, Guam, Macau, Marshall Islands, Mongolia, Namibia, Palau, Panama, Saint Lucia, Samoa, South Korea, Trinidad and Tobago, Tunisia, and the United Arab Emirates. The...