1、歐盟理事會於2023年2月14日公布定期檢視（每年公布兩次）名單，此次理事會將英屬維爾京群島BVI、哥斯達黎加、馬紹爾群島（國內有少數使用）和俄羅斯納入黑名單（稅務不合作國家）；

BVI首次列入黑名單〝British Virgin Islands are listed because they were found not to be sufficiently in compliance with the OECD standard on exchange of information on request (criterion 1.2). This is the first time this jurisdiction is listed.〞。

2、納入稅務不合作清單（黑名單）共計16個國家／地區：American Samoa（美屬薩摩亞）、Anguilla（安圭拉）、Bahamas（巴哈馬）、British Virgin Islands（BVI 英屬維爾京群島）、Costa Rica（哥斯大黎加）、Fiji（斐濟）、Guam（關島）、Marshall Islands（馬紹爾）、Palau（帛琉）、Panama（巴拿馬）、Russia（俄羅斯）、Samoa（薩摩亞）、Trinidad and Tobago（千里達）、Turks and Caicos Islands、US Virgin Islands（美屬維京群島）、Vanuatu （萬那杜）。

3、坊間說，註冊在黑名單地區的公司帳戶收不到歐美貨款….看看黑名單國家有哪些，此說法不攻自破；

以下補充歐盟理事會制訂稅務不合作名單的背景說明：

〝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、香港與貝理斯仍在灰名單（觀察名單）內，僅摘錄部分內容；

Hong KongandMalaysiawere granted an extension of the deadline to complete the reform of their foreign source income exemption regimes as regards capital gains.

Annex II also features two new commitments in the context of the work of the Global Forum: bothArubaandCuraçaocommitted to improving their Global Forum determinations as regards the automatic exchange of information on financial accounts. Belize and Israel also made this commitment, but they already featured in Annex II for other criteria.

6、歐盟在評估是否將任一國家／地區納入黑名單、灰名單與企業所得稅率是否為零無關。薩摩亞自2017年12月迄今都是黑名單，仍是零稅。

#註冊境外公司

#黑名單公司無法收歐盟貨款

#租稅天堂黑名單有哪些有什麼限制