EU removes Panama and Viet Nam from its list of non-cooperative jurisdictions for tax purposes, leaving eight

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EU removes Panama and Viet Nam from its list of non-cooperative jurisdictions for tax purposes, leaving eight

13 October 2026

The Council of the European Union updated the EU list of non-cooperative jurisdictions for tax purposes on 9 October 2026.
Panama and Viet Nam were removed from the list, and no jurisdiction was added.
Both were moved to Annex II, the state of play document: Panama pending a new review by the OECD Global Forum, and Viet Nam until its review is carried out.
Belize was removed from Annex II.
Eight jurisdictions remain on the list: American Samoa, Anguilla, Guam, Palau, Russia, the Turks and Caicos Islands, the US Virgin Islands and Vanuatu.
The list, often called the EU blacklist, is reviewed twice a year and covers jurisdictions that have not met EU standards on tax transparency, fair taxation and anti-base-erosion measures.

Updated on: 9 October 2026 Removed: Panama and Viet Nam Jurisdictions remaining on the list: 8

Why it matters for exams: The EU list of non-cooperative tax jurisdictions is a standard question on international tax cooperation, and the membership changes each review.

Kerala PSCUPSC

13 October 2026 Source: European Commission, Directorate-General for Taxation and Customs Union

In plain words

Annex II — The EU's state of play list of jurisdictions that have given commitments on tax reform and are being monitored.

OECD Global Forum Global Forum on Transparency and Exchange of Information for Tax Purposes — The body that reviews whether jurisdictions exchange tax information to agreed standards.