TUAC List of tax jurisdictions at-risk
(Updated July 2016) Compilation of jurisdictions where tax opacity remains of concern based on the rating systems of the Global Forum, the EU and the Tax Justice Network



  • 1607t_taxevasion_listpdf

The attached TUAC note is updated on a regular basis. It compiles three separate sources that assess the transparency and compliance of countries to international tax regulations:

  • the Global Forum on Transparency and Exchange of Information for Tax Purposes (July 2016),
  • the EU list of 30 “non-cooperative jurisdictions” published by the European Commission in June 2015, and
  • the Tax Justice Network Secrecy Index (updated in November 2015).

The result is a compilation of countries at risk for tax opaqueness, which creates an environment favourable to tax evasion. This compilation is a tool to be interpreted within the context of each source’s respective criteria, and includes countries with both high and low risk for tax policy opaqueness.