1、歐盟理事會於2022年2月24日公布定期檢視（每年公布兩次）名單，此次黑名單（稅務不合作國家）沒變，主要變動在將香港、越南、BVI、貝理斯、俄羅斯、安圭拉…等納入觀察名單（灰名單）。

2、被納入稅務不合作清單（黑名單）內容不變：American Samoa（美屬薩摩亞）, Fiji（斐濟）, Guam（關島）, Palau（帛琉）, Panama（巴拿馬）, Samoa（薩摩亞、境外公司註冊地）, Trinidad and Tobago（千里達）, the US Virgin Islands and Vanuatu（美屬維京群島）and Vanuatu（萬那杜）。

3、聽聞一種說法，要註冊白名單公司才能收取歐洲國家貨款…歐盟理事會制訂此清單的背景。

〝Background

The EU list of non-cooperative jurisdictionsfor 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 in 2016. These criteria cover tax transparency, fair taxation and implementation of international standards designed to prevent tax base erosion and profit shifting. Work on the list is a dynamic process. As of 2020, the Council updates the list twice a year. The next revision of the list is scheduled for October 2022.〞

4、歐盟對黑名單國家制裁手段可參見第四點。

5、灰名單（觀察名單）是納入定期報告附件二、僅摘錄部分租稅天堂地區內容；

15. On 16 July 2021 the Group sent a letter to the Russian Federation requesting a commitment to amend its International Holding Companies regime by the end of 2022, which was found to be potentially harmful.

The COCG Chair received a letter from the Russian Federation dated 23 September 2021, committing to reform some aspects of the regime. Since the receipt of the letter,

the COCG Chair and the Commission services have been in contact with the Russian authorities, which have outlined their intention to bring the regime in line with the criteria by the set deadline.

The Group therefore recommends to include the Russian Federation in Annex II.

17. In this context, Anguilla received a letter from the COCG Chair, with the request for Anguilla to formally undertake to address the issues identified in the FHTP assessment in time to be reflected at the next FHTP meeting in 2022. Anguilla replied with letters dated 17 January 2022 and 19 January 2022 containing the requested commitment at a high level. The Group therefore recommends to include Anguilla in Annex II.

27. The British Virgin Islands received a letter on 13 December inviting it to make a formal political commitment to address one recommendation issued to it by the IF in October 2021 with regard to the BEPS minimum standard on CbCR. In its reply to the letter44 the British Virgin Islands committed to ensuring that the recommendation will be met by the Autumn 2023 report of the IF (by letter of 6 January 202245). The Group therefore recommends to include the British Virgin Islands in Annex II with regard to criterion 3.2. 26. The Group Chair sent a letter to Belize on 13 December 2021, asking Belize to commit to addressing one recommendation in due time. On 24 December 2021 , Belize undertook to address the IF recommendation by the set deadline. On this basis, the Group recommends on this basis to include Belize in Annex II of the Council Conclusions on the revised EU list with regard to criterion 3.2.

6、另外，稅務不合作國家清單不僅針對租稅天堂、也涵蓋一般國家；譬如這次有俄羅斯、越南、泰國、關島…，台灣也曾在2017年列入灰名單（觀察名單）…之後的改變是自2018年底每年三月需申報〝公司負責人與主要股東申報平台〞，台灣即脫離觀察名單（灰名單）。

納入黑名單、灰名單與公司稅率為零無關。薩摩亞自2017年12月迄今未曾離開黑名單過，也沒改過它的公司稅率。

#註冊境外公司

#黑名單公司無法收歐盟貨款

#白名單灰名單公司

#OECD

#歐盟制裁