Taxation and customs union

Tax good governance in the world as seen by EU countries

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 and territories 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 2016.

Click on an EU country to see the countries and territories that it lists for tax purposes.
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.

The map was compiled on the basis of work done by the Platform for Tax Good Governance and information provided by Member States. It is updated once a year.