On the 5th of December 2017, the first EU list on non-cooperative tax jurisdictions was agreed. Initially, 17 jurisdictions were listed as non-cooperative, meaning that they were found unable to comply with the international standards on the information exchange and /or they were encouraging or better put, not discouraging harmful tax practices by avoiding ratifying anti-BEPS measures.

The list was amended on the 23rd of January 2018, when 8 jurisdictions have managed to be removed from the non-cooperative list due to their commitment on putting into place regimes and/or tax practices (defensive measures) for the prevention of tax avoidance and thus showed their willingness to engage with the EU in combating tax good governance shortcomings.

The jurisdictions that have been removed from the list are the following:
Barbados, Grenada, Korea, Macao SAR, Mongolia, Panama, Tunisia, and the United Arab Emirates (U.A.E.).

Mr. Vladislav Goranov, who currently holds the presidency of the Council, comments that the list has already been proved effective in promoting good tax governance, let alone monitoring, globally, which was one of the goals of the listing process in the first place.

Refer to the link below for more information:

Source: https://ec.europa.eu/taxation_customs/tax-common-eu-list_en