On 6 November 2018 Namibia was removed from the EU's list of non-cooperative tax jurisdictions by a decision of the Economic and Financial Affairs Council, which considered that Namibia has made sufficient commitments at a high political level to address EU concerns. As a result, Namibia has been moved from annex I to annex II, which covers jurisdictions that cooperate with the EU to reform their tax policies. The implementation of Namibia's commitments will be monitored by the code of conduct group, the Council working group responsible for the listing process.
Following Namibia's removal, the list now comprises five non-cooperative jurisdictions, namely American Samoa, Guam, Samoa, Trinidad and Tobago and the US Virgin Islands.
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