The Council confirmed that BVI has committed to fulfilling the necessary steps to request and being granted, by 15 February 2027, an in-depth review by the OECD Global Forum with a view to upgrading its overall exchange of information on request rating to at least “largely compliant” within the prescribed timeframe.
The EU list of non-cooperative jurisdictions for tax purposes (Annex I) consists of the same 11 jurisdictions as before Friday’s meetings.