On 12th of March European Union included these 10 countries in the list of non-cooperative tax jurisdictions: Aruba, Barbados, Belize, Bermuda, Dominica, Fiji, the Marshall Islands, Oman, the United Arab Emirates, and Vanuatu. These jurisdictions did not implement the commitments they had made to the EU regarding their tax regimes by the agreed deadline.
The last revision, in November 2018, left just five countries on the list: American Samoa, Guam, Samoa, Trinidad and Tobago, and the US Virgin Islands. The EU said that no commitments have been made by these five countries since the blacklist was first adopted.
EU has moved several jurisdictions to its “grey list” of countries that are cooperating with the EU to reform their tax policies. 34 territories remaining on the grey list: Albania, Anguilla, Antigua and Barbuda, Armenia, Australia, Bahamas, Bosnia and Herzegovina, Botswana, British Virgin Islands, Cabo Verde, Costa Rica, Curacao, Cayman Islands, Cook Islands, Eswatini, Jordan, Maldives, Mauritius, Morocco, Mongolia, Montenegro, Namibia, North Macedonia, Nauru, Niue, Palau, Saint Kitts and Nevis, Saint Lucia, Serbia, Seychelles, Switzerland, Thailand, Turkey, and Vietnam.