Within October 2019 the EU Finance Ministers are expected to remove from the EU List of Non-Cooperative Tax Jurisdictions:

  • Switzerland
  • United Arab Emirates (UAE)
  • Marshall Islands.

It is to be noted that the EU is trying to contribute on a global scale to the so-called ‘good tax governance’, so as to combat tax fraud, tax evasion and tax avoidance, by encouraging constructive changes, fertile discussions and cooperation with all states. On March 12, 2019 the Council approved conclusions and prepared the revised list of Non-Cooperative Tax Jurisdictions of third countries or regions that had not introduced sufficient initiatives while it also appreciated those regions that put in an effort to respond accordingly.

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