A number of EU Member States assess how countries and territories around the world apply standards of tax good governance (Transparency, Exchange of Information, and Fair Tax Competition). The map below presents a full consolidated overview of third countries listed by Member States for tax purposes.
Originally published to show the situation with Member States' lists on 31 December 2014, the map has now been formally updated to reflect the situation on 31 December 2015 as part of the Anti Tax Avoidance Package published by the Commission on 28 January 2016.
Click on a third country or territory to see which EU countries (if any) it is listed by.
Alternatively, use the search function to find relevant information in relation to EU countries or third countries/territories.
Some jurisdictions have actively participated in the OECD's international agenda on transparency and information exchange on request (see the details) and/or have committed to the new Automatic Exchange of Information (AEoI) standard (see the details). Protocols on the application of automatic exchange of information have been signed between 27 May 2015 and 12 February 2016 by the EU with four neighbouring third country (the Swiss Confederation, the Principality of Liechtenstein, the Republic of San Marino and the Principality of Andorra). The text of a Protocol between the EU and the Principality of Monaco was initialled on 22 February 2016, it is foreseen that the Protocol be signed in mid-2016 as soon as the Council has authorised the signing.
The map was compiled on the basis of work done by the Platform for Tax Good Governance and information provided by Member States. It will be updated at least once a year.