The EU is working to improve international tax governance, given the global nature of unfair tax competition.
The EU list of non-cooperative jurisdictions for tax purposes is a tool to tackle, tax fraud, tax avoidance and money laundering.
The list states non-EU countries that encourage abusive tax practices, which erode member states' corporate tax revenues.
Anguilla, Dominica and Seychelles have been removed from the EU list of non-cooperative jurisdictions for tax purposes.