About this episode
The Council of the European Union updated its list of non-cooperative tax jurisdictions, retaining the same 11 nations previously identified. The update acknowledges cooperative efforts from some jurisdictions to improve tax governance. Costa Rica and Curaçao were removed from a monitoring document after addressing deficiencies in their tax information exchange. Brunei Darussalam has committed to amending its foreign-source income exemption regime. The EU's list, established in 2017, aims to promote global tax good governance by assessing jurisdictions against criteria including tax transparency and fair taxation. The Council plans to revise the list again in October 2025.
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