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欧盟理事会于2021年2月22日更新税收黑名单，目前名单为：美属萨摩亚、安圭拉、多米尼克（新增）、斐济、关岛、帕劳、巴拿马、萨摩亚、塞舌尔、特立尼达和多巴哥、美属维京群岛、瓦努阿图。
简单对比欧盟理事会2020年2月18日的税收黑名单：美属萨摩亚、安圭拉、巴巴多斯、斐济、关岛、帕劳、巴拿马、萨摩亚、塞舌尔、特立尼达和多巴哥、美属维京群岛、瓦努阿图，会发现有小幅变动，巴巴多斯移出，多米尼克移入，瓦努阿图仍在列。
这份名单由欧盟理事会于2017年12月5日创建，2019年3月和2020年2月进行了实质性的修订，增减一些在名单内的国家，2021年2月进行本次修订，下一修订版预计于2021年10月发布。这份欧盟税收黑名单确切名称为“The EU list of non-cooperative jurisdictions for tax purposes”，翻译为“欧盟税收非合作司法管辖区名单”，或者翻译为“欧盟税收欠合作司法管辖区名单”。欧盟理事会通过考察司法管辖区（即国家或地区）是否达到国际税收标准等方面来确定此名单，建立这份名单的宗旨是改善国际税收状况，促进全球性税收公平，减少逃税、避税、欺诈和洗钱等行为。
下面列出2021年2月和2020年2月的中文名单详情，同时附上名单的英文版供参考。
美属萨摩亚不适用自动交换金融信息的惯例，也没有签署和批准经修正的经合组织《多边行政互助公约》，没有承诺适用《最低限度保障措施标准》，也没有承诺解决这些问题。
安圭拉全球税务透明度和税务信息交换论坛的评级低于“基本符合”，而且尚未解决这一问题。
多米尼克全球税务透明度和税务信息交换论坛的评级低于“基本符合”，而且尚未解决这一问题。
斐济不是全球税务透明度和信息交流论坛的成员，没有签署和批准经修正的经合组织《行政互助多边公约》，有不良税收优惠制度，尚未成为BEPS包容性框架的成员，也未实施OECD-BEPS最低标准，且尚未解决这些问题。
关岛不适用自动交换金融信息的惯例，也没有签署和批准经修正的经合组织《多边行政互助公约》，没有承诺适用《最佳实践准则》的最低标准，也没有承诺解决这些问题。
帕劳不适用自动交换金融信息的惯例，也没有签署和批准经修正的经合组织《多边行政互助公约》，也没有解决这些问题。
巴拿马全球税务透明度和税务信息交换论坛的评级低于“基本符合”，且尚未解决这一问题。
萨摩亚实行不良税收优惠制度，且尚未解决这一问题。
塞舌尔有着不良优惠税收制度，而且还没有解决这些问题。此外，塞舌尔全球税务透明度和税务信息交换论坛的评级低于“基本符合”，而且尚未解决这一问题。
特立尼达和多巴哥不适用自动交换金融信息的惯例，全球税务透明度和税务信息交换论坛的评级低于“基本符合”，没有签署和批准经修正的经合组织《多边行政互助公约》，有不良税收优惠制度，且尚未解决这些问题。
美属维尔京群岛不适用自动交换金融信息的惯例，也没有签署和批准经修正的经合组织《多边行政互助公约》，有不良优惠税收制度，没有承诺适用BEPS最低标准，也没有承诺解决这些问题。
瓦努阿图全球税务透明度和税务信息交换论坛的评级低于“基本符合”。瓦努阿图为旨在吸引投资的离岸结构和安排提供便利，但没有实际经济的支撑，而且尚未解决这些问题。
美属萨摩亚不适用自动交换金融信息的惯例，也没有签署和批准经修正的经合组织《多边行政互助公约》，没有承诺适用《最低限度保障措施标准》，也没有承诺解决这些问题。
安圭拉全球税务透明度和税务信息交换论坛的评级低于“基本符合”，而且尚未解决这一问题。
巴巴多斯全球税务透明度和税务信息交换论坛的评级低于“基本符合”，而且尚未解决这一问题。
斐济不是全球税务透明度和信息交流论坛的成员，没有签署和批准经修正的经合组织《行政互助多边公约》，有不良税收优惠制度，尚未成为BEPS包容性框架的成员，也未实施OECD-BEPS最低标准，且尚未解决这些问题。
关岛不适用自动交换金融信息的惯例，也没有签署和批准经修正的经合组织《多边行政互助公约》，没有承诺适用《最佳实践准则》的最低标准，也没有承诺解决这些问题。
帕劳不适用自动交换金融信息的惯例，也没有签署和批准经修正的经合组织《多边行政互助公约》，也没有解决这些问题。
巴拿马全球税务透明度和税务信息交换论坛的评级低于“基本符合”，且尚未解决这一问题。
萨摩亚实行不良税收优惠制度，且尚未解决这一问题。此外，萨摩亚承诺在2018年底前遵守标准3.1，但尚未解决这一问题。
塞舌尔有着不良优惠税收制度，而且还没有解决这些问题。此外，塞舌尔全球税务透明度和税务信息交换论坛的评级低于“基本符合”，而且尚未解决这一问题。
特立尼达和多巴哥不适用自动交换金融信息的惯例，全球税务透明度和税务信息交换论坛的评级为“不合格”，没有签署和批准经修正的经合组织《多边行政互助公约》，有不良税收优惠制度，且尚未解决这些问题。
美属维尔京群岛不适用自动交换金融信息的惯例，也没有签署和批准经修正的经合组织《多边行政互助公约》，有不良优惠税收制度，没有承诺适用BEPS最低标准，也没有承诺解决这些问题。
瓦努阿图全球税务透明度和税务信息交换论坛的评级低于“基本符合”。瓦努阿图为旨在吸引投资的离岸结构和安排提供便利，但没有实际经济的支撑，而且尚未解决这些问题。
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 Assistance as amended, did not commit to apply the BEPS minimum standards and did not commit to addressing these issues.
2.Anguilla
Anguilla does not have a rating of at least “Largely Compliant” by the Global Forum on Transparency and Exchange of Information for Tax Purposes for Exchange of Information on Request and has not resolved this issue yet.
3.Dominica
Dominica does not have a rating of at least “Largely Compliant” by the Global Forum on Transparency and Exchange of Information for Tax Purposes for Exchange of Information on Request and has not resolved this issue yet.
4.Fiji
Fiji is not a member of the Global Forum on transparency and exchange of information for tax purposes (”Global Forum”), has not signed and ratified the OECD Multilateral Convention on Mutual Administrative Assistance as amended, has harmful preferential tax regimes, has not become a member of the Inclusive Framework on BEPS or implemented OECD anti-BEPS minimum standard, and has not resolved these issues yet.
5.Guam
Guam 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 Assistance as amended, did not commit to apply the BEPS minimum standards and did not commit to addressing these issues.
6.Palau
Palau does not apply any automatic exchange of financial information, has not signed and ratified the OECD Multilateral Convention on Mutual Administrative Assistance as amended, and has not resolved these issues yet.
7.Panama
Panama does not have a rating of at least “Largely Compliant” by the Global Forum on Transparency and Exchange of Information for Tax Purposes for Exchange of Information on Request and has not resolved this issue yet.
8.Samoa
Samoa has a harmful preferential tax regime and has not resolved this issue yet.
9.Seychelles
Seychelles has harmful preferential tax regimes and has not resolved these issues yet. Furthermore, Seychelles does not have a rating of at least “Largely Compliant” by the Global Forum on Transparency and Exchange of Information for Tax Purposes for Exchange of Information on Request and has not resolved this issue yet.
10.Trinidad and Tobago
Trinidad and Tobago does not apply any automatic exchange of financial information, does not have a rating of at least “Largely Compliant” by the Global Forum on Transparency and Exchange of Information for Tax Purposes for Exchange of Information on Request, has not signed and ratified the OECD Multilateral Convention on Mutual Administrative Assistance as amended, has harmful preferential tax regimes, and has not resolved these issues yet.
11.US Virgin Islands
US Virgin Islands 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 Assistance as amended, has harmful preferential tax regimes, did not commit to apply the BEPS minimum standards and did not commit to addressing these issues.
12.Vanuatu
Vanuatu does not have a rating of at least “Largely Compliant” by the Global Forum on Transparency and Exchange of Information for Tax Purposes for Exchange of Information on Request, facilitates offshore structures and arrangements aimed at attracting profits without real economic substance and has not resolved these issues yet.
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 Assistance as amended, did not commit to apply the BEPS minimum standards and did not commit to addressing these issues.
2. Anguilla
Anguilla does not have a rating of at least “Largely Compliant” by the Global Forum on Transparency and Exchange of Information for Tax Purposes for Exchange of Information on Request and has not resolved this issue yet.
3. Barbados
Barbados does not have a rating of at least “Largely Compliant” by the Global Forum on Transparency and Exchange of Information for Tax Purposes for Exchange of Information on Request and has not resolved this issue yet.
4. Fiji
Fiji is not a member of the Global Forum on transparency and exchange of information for tax purposes ("Global Forum"), has not signed and ratified the OECD Multilateral Convention on Mutual Administrative Assistance as amended, has harmful preferential tax regimes, has not become a member of the Inclusive Framework on BEPS or implemented OECD anti-BEPS minimum standard, and has not resolved these issues yet.
5. Guam
Guam 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 Assistance as amended, did not commit to apply the BEPS minimum standards and did not commit to addressing these issues. ENOfficial Journal of the European Union 7.10.2020 C 331/3
6. Palau
Palau does not apply any automatic exchange of financial information, has not signed and ratified the OECD Multilateral Convention on Mutual Administrative Assistance as amended, and has not resolved these issues yet.
7. Panama
Panama does not have a rating of at least “Largely Compliant” by the Global Forum on Transparency and Exchange of Information for Tax Purposes for Exchange of Information on Request and has not resolved this issue yet.
8. Samoa
Samoa has a harmful preferential tax regime and has not resolved this issue yet. Furthermore, Samoa committed to comply with criterion 3.1 by the end of 2018 but has not resolved this issue yet.
9. Seychelles
Seychelles has harmful preferential tax regimes and has not resolved these issues yet. Furthermore, Seychelles does not have a rating of at least “Largely Compliant” by the Global Forum on Transparency and Exchange of Information for Tax Purposes for Exchange of Information on Request and has not resolved this issue yet.
10. Trinidad and Tobago
Trinidad and Tobago does not apply any automatic exchange of financial information, has a “Non-Compliant” rating by the Global Forum on Transparency and Exchange of Information for Tax Purposes for Exchange of Information on Request, has not signed and ratified the OECD Multilateral Convention on Mutual Administrative Assistance as amended, has harmful preferential tax regimes, and has not resolved these issues yet.
11. US Virgin Islands US
Virgin Islands 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 Assistance as amended, has harmful preferential tax regimes, did not commit to apply the BEPS minimum standards and did not commit to addressing these issues.
12. Vanuatu
Vanuatu does not have a rating of at least “Largely Compliant” by the Global Forum on Transparency and Exchange of Information for Tax Purposes for Exchange of Information on Request, facilitates offshore structures and arrangements aimed at attracting profits without real economic substance and has not resolved these issues yet.
