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Document 52018XG0126(01)

EU list of non-cooperative jurisdictions for tax purposes

OJ C 29, 26.1.2018, p. 2–2 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

26.1.2018   

EN

Official Journal of the European Union

C 29/2

EU list of non-cooperative jurisdictions for tax purposes

(2018/C 29/03)

With effect from the day of publication in the Official Journal of the European Union, the Council conclusions of 5 December 2017 on the EU list of non-cooperative jurisdictions for tax purposes (1) are amended as follows:

In Annex I:

Points 3 (Barbados), 4 (Grenada), 6 (Korea (Republic of)), 7 (Macao SAR), 9 (Mongolia), 12 (Panama), 16 (Tunisia) and 17 (United Arab Emirates) are deleted.

In Annex II:

1.

Barbados is added to section 2.1 (sub-section 1).

2.

Grenada is added to sections 1.1 (sub-section 1), 1.3 (sub-section 1), 2.1 (sub-section 1) and 3 (sub-section 1).

3.

Korea (Republic of) is added to section 2.1 (sub-section 1).

4.

Macao SAR is added to sections 1.1 (sub-section 1), 1.3 (sub-section 1) and 2.1 (sub-section 1).

5.

Mongolia is added to sections 1.2 (sub-section 2) and 1.3 (sub-section 2).

6.

Panama is added to section 2.1 (sub-section 1).

7.

Tunisia is added to section 2.1 (sub-section 1).

8.

The United Arab Emirates is added to sections 1.1 (sub-section 1), 1.3 (sub-section 1) and 3 (sub-section 1).

(1)  OJ C 438, 19.12.2017 p. 5.

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