On 14 February 2023, the European Union (EU) Finance Ministers adopted a revised list of non-cooperative jurisdictions for tax purposes (EU list).

British Virgin Islands, Costa Rica, Marshall Islands and Russia were added to Annex I (the so-called “black” list). Albania, Aruba and Curaçao were added to Annex II (the so-called “gray” list), while Barbados, Jamaica, North Macedonia and Uruguay were r…