Since the update of October 5, 2021, 9 territories appear on the European list of “Non-cooperative tax jurisdictions” (Annex I, formerly “black list”):
- Fiji (Oceania)
- Guam (Oceania, territory of the United States)
- U.S. Virgin Islands (Caribbean, United States Territory)
- Palau (Oceania)
- Panama (Central America)
- Samoa (Oceania)
- American Samoa (Oceania, territory of the United States)
- Trinidad and Tobago (Caribbean)
- Vanuatu (Oceania)