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歐盟2023.10.17更新稅務不合作國家／地區名單（黑名單）將貝理斯與塞席爾納入

1、歐盟理事會於2023年10月17日公布定期檢視（每年公布兩次）名單，此次理事會將Antigua and Barbuda、貝理斯（Belize）、塞席爾（Seychelles）新增納入稅務不合作名單（non-cooperative jurisdictions for tax purposes），前次納入黑名單的英屬維爾京群島（BVI）此次納入灰名單（觀察名單中State of play document (Annex II)）；

British Virgin Islands was removed from the list as it has amended its framework on exchange of information on request (criterion 1.2) and will be reassessed in accordance with the OECD standard. Pending this reassessment this jurisdiction has been included in Annex II.

2、此次更新稅務不合作清單（黑名單）共計16個國家／地區：American Samoa（美屬薩摩亞）、Antigua and Barbuda、Anguilla（安圭拉）、Bahamas（巴哈馬）、Belize（貝理斯）、Fiji（斐濟）、Guam（關島）、Palau（帛琉）、Panama（巴拿馬）、Russia（俄羅斯）、Samoa（薩摩亞）、Seychelles（塞席爾）、Trinidad and Tobago（千里達）、Turks and Caicos Islands、US Virgin Islands（美屬維京群島）、Vanuatu （萬那杜）。

歐盟理事會制訂稅務不合作名單（non-cooperative jurisdictions for tax purposes）背景：

Background The EU list of non-cooperative jurisdictions for tax purposes was established in December 2017. It is part of the EU’s external strategy on taxation and aims to contribute to ongoing efforts to promote tax good governance worldwide.

Jurisdictions are assessed on the basis of a set of criteria laid down by the Council. These criteria cover tax transparency, fair taxation and implementation of international standards designed to prevent tax base erosion and profit shifting. The chair of the code of conduct group conducts political and procedural dialogues with relevant international organisations and jurisdictions, where necessary.

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