# C_2018100EN.01000501.xml

| 16.3.2018 | EN | Official Journal of the European Union | C 100/5 |
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16.3.2018

EN

Official Journal of the European Union

C 100/5

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The EU list of non-cooperative jurisdictions for tax purposes — Changes due to commitments received from jurisdictions affected by hurricanes — Adoption

(2018/C 100/07)

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:

Official Journal of the European Union

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In Annex I:

In Annex I:

| 1. | Bahamas is added with the following text:
  ‘Bahamas facilitates offshore structures and arrangements aimed at attracting profits without real economic substance and did not commit to addressing these issues by 31 December 2018.


  Bahamas' commitment to comply with criteria 1.1 and 1.3 will be monitored.’ |
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1.

Bahamas is added with the following text:

‘Bahamas facilitates offshore structures and arrangements aimed at attracting profits without real economic substance and did not commit to addressing these issues by 31 December 2018.

Bahamas facilitates offshore structures and arrangements aimed at attracting profits without real economic substance and did not commit to addressing these issues by 31 December 2018.

Bahamas' commitment to comply with criteria 1.1 and 1.3 will be monitored.’

Bahamas' commitment to comply with criteria 1.1 and 1.3 will be monitored.

| 2. | Saint Kitts and Nevis is added with the following text:
  ‘Saint Kitts and Nevis has a harmful preferential tax regime and did not commit to amending or abolishing it by 31 December 2018.


  Saint Kitts and Nevis' commitment to comply with criterion 3 will be monitored.’ |
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2.

Saint Kitts and Nevis is added with the following text:

‘Saint Kitts and Nevis has a harmful preferential tax regime and did not commit to amending or abolishing it by 31 December 2018.

Saint Kitts and Nevis has a harmful preferential tax regime and did not commit to amending or abolishing it by 31 December 2018.

Saint Kitts and Nevis' commitment to comply with criterion 3 will be monitored.’

Saint Kitts and Nevis' commitment to comply with criterion 3 will be monitored.

| 3. | US Virgin Islands is added with the following text:
  ‘US Virgin Islands does not apply any automatic exchange of financial information, has not signed and ratified, including through the jurisdiction they are dependent on, the OECD Multilateral Convention on Mutual Administrative Assistance as amended, has harmful preferential tax regimes and did not clearly commit to amending or abolishing it, does not apply the BEPS minimum standards and did not commit to addressing these issues by 31 December 2018.’ |
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3.

US Virgin Islands is added with the following text:

‘US Virgin Islands does not apply any automatic exchange of financial information, has not signed and ratified, including through the jurisdiction they are dependent on, the OECD Multilateral Convention on Mutual Administrative Assistance as amended, has harmful preferential tax regimes and did not clearly commit to amending or abolishing it, does not apply the BEPS minimum standards and did not commit to addressing these issues by 31 December 2018.’

US Virgin Islands does not apply any automatic exchange of financial information, has not signed and ratified, including through the jurisdiction they are dependent on, the OECD Multilateral Convention on Mutual Administrative Assistance as amended, has harmful preferential tax regimes and did not clearly commit to amending or abolishing it, does not apply the BEPS minimum standards and did not commit to addressing these issues by 31 December 2018.

In Annex II:

In Annex II:

| 1. | Anguilla is added in Section 2.2. |
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1.

Anguilla is added in Section 2.2.

| 2. | Antigua and Barbuda is added in the first subsections of Sections 1.1, 1.3, 2.1 and 3. |
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2.

Antigua and Barbuda is added in the first subsections of Sections 1.1, 1.3, 2.1 and 3.

| 3. | British Virgin Islands is added to Section 2.2. |
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3.

British Virgin Islands is added to Section 2.2.

| 4. | Dominica is added in the first subsections of Sections 1.1, 1.3, 2.1 and 3. |
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4.

Dominica is added in the first subsections of Sections 1.1, 1.3, 2.1 and 3.

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(1)  OJ C 438, 19.12.2017, p. 5.

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