歐盟稅務不合作黑名單(2019/06/14公布) | |||||
1. | American Samoa美屬薩摩亞 | 7. | Fiji斐濟 | ||
2. | Belize貝里斯 | 8. | Marshall Islands馬紹爾群島 | ||
3. | Guam關島 | 9. | Oman阿曼 | ||
4. | Samoa薩摩亞 | 10. | United Arab Emirates阿拉伯聯合大公國 | ||
5. | Trinidad and Tobago千里達和多巴哥 | 11. | Vanuatu瓦努阿圖 | ||
6. | US Virgin Islands美屬維爾京群島 | ||||
歐盟觀察名單 | |||||
國家或地區 | 經濟實質法規 | ||||
British Virgin Islands(BVI) 英屬維京群島 | Economic Substance (Companies and Limited Partnerships) Act | ||||
Cayman Islands開曼群島 | The International Tax Co-operation (Economic Substance) Law, 2018 Guidance of Economic Substance For Geographically Mobile Activities, 2019 | ||||
Seychelles塞席(舌)爾 | Securities (Substantial Activity Requirements) Regulations, 2018 | ||||
Bahamas巴哈馬 | Commercial Entities (Substantial Requirements) Act, 2018 | ||||
Mauritius模里西斯 | 財政法案修正, 2018 | ||||
其他 |