1、歐盟理事會於2024年02月20日公布定期檢視（每年公布兩次）稅務不合作國家／地區名單，此次理事會將Bahamas（巴哈馬）、貝理斯（Belize）、塞席爾（Seychelles）、Turks and Caicos Islands四地移出稅務不合作名單（non-cooperative jurisdictions for tax purposes）。

2、此次更新後稅務不合作清單（黑名單）共計12個國家／地區：American Samoa（美屬薩摩亞）、Antigua and Barbuda、Anguilla（安圭拉）、Fiji（斐濟）、Guam（關島）、Palau（帛琉）、Panama（巴拿馬）、Russia（俄羅斯）、Samoa（薩摩亞）、Trinidad and Tobago（千里達）、US Virgin Islands（美屬維京群島）、Vanuatu （萬那杜）。

  歐盟理事會制訂稅務不合作名單（non-cooperative jurisdictions for tax purposes）背景：

  Background The EU list of non-cooperative jurisdictions for tax purposes was established in December 2017. It is part of the EU’s external strategy on taxation and aims to contribute to ongoing efforts to promote tax good governance worldwide.
Jurisdictions are assessed on the basis of a set of criteria laid down by the Council. These criteria cover tax transparency, fair taxation and implementation of international standards designed to prevent tax base erosion and profit shifting. The chair of the code of conduct group conducts political and procedural dialogues with relevant international organisations and jurisdictions, where necessary.

＃境外公司黑名單
＃境外公司註冊地區差異
＃黑名單公司無法開戶迷思