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)

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