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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:
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1. |
Barbados is added to section 2.1 (sub-section 1). |
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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). |
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3. |
Korea (Republic of) is added to section 2.1 (sub-section 1). |
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4. |
Macao SAR is added to sections 1.1 (sub-section 1), 1.3 (sub-section 1) and 2.1 (sub-section 1). |
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5. |
Mongolia is added to sections 1.2 (sub-section 2) and 1.3 (sub-section 2). |
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6. |
Panama is added to section 2.1 (sub-section 1). |
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7. |
Tunisia is added to section 2.1 (sub-section 1). |
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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.