The Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes were published in the Official Journal of the EU on 26 March 2019. This includes the reasoning for each jurisdiction's inclusion in the list as follows:
1. American Samoa
American Samoa does not apply any automatic exchange of financial information, has not signed and ratified, including through the jurisdiction they are dependent on, the OECD Multilateral Convention on Mutual Administrative A…