Germany has published in the Official Gazette the Tax Haven Defense Ordinance, which lists the 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 listed jurisdictions are based on the latest list of non-cooperative jurisdictions published in the Official Journal of the EU on 12 October 2021, including American Samoa, Fiji, Guam, Palau, Panama, Samoa, Trinidad and Tobago, US Virgin Islands, a…