The EU list of non-cooperative tax jurisdictions (Annex I) is composed of countries that either failed to deliver on their commitments to comply with tax good governance criteria within a specific timeline, or have not committed to do so at all. The EU non-cooperative country list currently is made up of 16 countries: American Samoa, Anguilla, the Bahamas, the British Virgin Islands, Costa Rica, Fiji, Guam, the Marshall Islands, Palau, Panama, the Russian Federation, Samoa, Trinidad and Tobago, the Turks and Caicos Islands, the U.S. Virgin Islands and Vanuatu. The next revision of the list is expected to occur in October 2023
 The Council of the European Union (EU) adopted Directive 2018/822 on 25 May 2018 (DAC6 or Mandatory Disclosure Regime, MDR) amending Directive 2011/16/EU with respect to mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements. The Directive provides for the exchange of taxpayer information between the tax administrations of EU Member States on certain cross-border transactions.