Germany published the Ordinance amending the Tax Haven Defense Ordinance in the Official Gazette on 21 December 2022. The Tax Haven Defense Ordinance provides a list of jurisdictions treated as non-cooperative for the purpose of the Law to Prevent Tax Avoidance and Unfair Tax Competition (the Tax Haven Defense Law). The list, which is based on the EU list of non-cooperative jurisdictions (Annex I), is amended with the addition of Anguilla, the Bahamas, and the Turks and Caicos Islands with e…