AppiSToS

Panama and Viet Nam removed from the EU tax blacklist

Both move to Annex II pending further reviews; eight jurisdictions remain on the main list.

The EU Council removed Panama and Viet Nam from its non-cooperative tax-jurisdiction list on 9 October 2026.

Monitoring continues

Both move to Annex II while awaiting new reviews of tax-information exchange. The change follows reforms described by the Council; it does not end every compliance assessment.

American Samoa, Anguilla, Guam, Palau, Russia, the Turks and Caicos Islands, the US Virgin Islands and Vanuatu remain on the main list. Businesses should distinguish this EU classification from their individual obligations under national tax law.

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