These criteria relate to tax transparency, fair taxation, the implementation of OECD BEPS measures and substance requirements for zero-tax countries.

The list is a result of a thorough screening and dialogue process with non-EU countries, to assess them against agreed criteria for good governance. The overall goal of the EU list is to improve tax good governance globally, and to ensure that the EU's international partners respect the same standards as EU Member States do. (876.29 KB - PDF) Download Objectives of the EU List American Samoa, Anguilla, Bahamas, British Virgin Islands, Costa Rica, Fiji, Guam, Marshall Islands, Palau, Panama, Russia, Samoa, Trinidad & Tobago, Turks & Caicos, US Virgin Islands, and Vanuatu.The countries in the list below are those that refused to engage with the EU or to address tax good governance shortcomings (situation on 14 February 2023). This list is part of the EU's work to fight tax evasion and avoidance and aims to create a stronger deterrent for countries that consistently refuse to play fair on tax matters. With each update of the list, we see that this clear, transparent and fair process is delivering real change. Since the first list was adopted by Member States in the Council in December 2017, many countries have taken concrete measures to comply with tax good governance standards. First proposed by the Commission in January 2016, the EU list of non-cooperative third countries has proven a true success in promoting fair taxation worldwide.

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