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欧盟理事会于2021年2月22日更新税收灰名单，目前名单为：土耳其、博茨瓦纳、巴巴多斯、埃斯瓦蒂尼、约旦、泰国、马尔代夫、澳大利亚、约旦和牙买加。
简单对比欧盟理事会2020年2月18日的税收灰名单：土耳其、博茨瓦纳、斯威士兰、约旦、马尔代夫、纳米比亚、泰国、圣卢西亚、澳大利亚、摩洛哥和约旦，会发现有较大的变动，特别的，圣卢西亚移出，土耳其仍在列。
这份灰名单和黑名单一样，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。这份欧盟税收灰名单又被成为观察国名单，确切名称为“State of play of the cooperation with the EU with respect to commitments taken by cooperative jurisdictions to implement tax good governance principles”，翻译为“司法管辖区为实施税收善治原则而做出承诺方面与欧盟合作的现状”，或者翻译为“司法管辖区与欧盟合作，承诺实施良好税收治理原则的执行情况报告”。跟黑名单一样，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灰名单，建立会名单的宗旨仍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。
1.1. 承诺通过签署多边主管当局协定或通过双边协定实现信息的自动交流。
预计以下管辖区将在2021年5月31日之前作出高政治级别的承诺，并根据安理会结论第6段所述的时间表，在2021年6月30日之前有效地启动与所有27个会员国的自动信息交流关系：土耳其
1.2. 全球税务透明度和信息交流论坛（“全球论坛”）的成员资格以及与应请求交换信息相关的令人满意的评级，以下司法管辖区承诺在2018年底前获得足够的评级，目前正在等待全球论坛的补充审查：土耳其
以下没有金融中心的发展中国家承诺在2019年底前获得足够评级，正在等待全球论坛的补充审查：博茨瓦纳
下列管辖区正在等待全球论坛的补充审查：巴巴多斯
1.3. 签署和批准经合组织多边行政互助公约或涵盖所有欧盟成员国的协定网络
下列没有金融中心的发展中国家在履行其承诺方面取得了有意义的进展，它们获准在2020年12月31日之前签署《多边资本协定》，并在2021年12月31日之前批准《多边资本协定》：博茨瓦纳、埃斯瓦蒂尼、约旦、泰国
下列没有金融中心的发展中国家在履行其承诺方面取得了进展，获准在2021年4月30日之前签署《多边资本协定》，并在2021年12月31日之前批准《多边资本协定》：马尔代夫
2.1. 不良税收制度的存在
以下司法管辖区承诺在2019年底前修订或废除其不良的税收制度，但由于经合组织不良税收惯例论坛的延迟程序而无法这样做，因此获准在2021年底之前修改其立法：澳大利亚
以下司法管辖区在履行其修订或废除不良税收制度的承诺方面取得了有意义的进展，并获准在2021年12月31日之前完成：约旦
以下司法管辖区承诺修订或废除其不良的税收制度，并获准于2022年12月31日前调整其立法：牙买加
1.1. Commitment to implement the automatic exchange of information, either by signing the Multilateral Competent Authority Agreement or through bilateral agreements.
The following jurisdiction is expected to commit at a high political level by 31 May 2021 and to effectively activate its automatic information exchange relationship with all 27 Member States by 30 June 2021 according to the timeline referred to in paragraph 6 of these Council conclusions.
Turkey
1.2. Membership of the Global Forum on transparency and exchange of information for tax purposes (”Global Forum”) and satisfactory rating in relation to exchange of information on request The following jurisdiction, which committed to have a sufficient rating by the end of 2018, is waiting for a supplementary review by the Global Forum: Turkey
The following developing country without a financial centre, which committed to have a sufficient rating by the end of 2019, is waiting for a supplementary review by the Global Forum: Botswana
The following jurisdiction is waiting for a supplementary review by the Global Forum: Barbados
1.3. Signatory and ratification of the OECD Multilateral Convention on Mutual Administrative Assistance (MAC) or network of agreements covering all EU Member States
The following developing countries without a financial centre, which have made meaningful progress in the delivery of their commitments, were granted until 31 December 2020 to sign the MAC and until 31 December 2021 to ratify the MAC: Botswana, Eswatini, Jordan, Thailand
The following developing country without a financial centre, which has made progress in the delivery of its commitment, was granted until 30 April 2021 to sign the MAC and until 31 December 2021 to ratify the MAC: Maldives
2.1. Existence of harmful tax regimes
The following jurisdiction, which committed to amend or abolish its harmful tax regime by end 2019 but was prevented from doing so due to a delayed process in the OECD Forum on Harmful Tax Practices, was granted until the end of 2021 to adapt its legislation: Australia
The following jurisdiction, which has made meaningful progress in the delivery of its commitment to amend or abolish its harmful tax regime, was granted until 31 December 2021 to do so: Jordan
The following jurisdiction, which committed to amend or abolish its harmful tax regime, was granted until 31 December 2022 to adapt its legislation: Jamaica
1.1. 承诺通过签署多边主管当局协定或通过双边协定实现信息的自动交流
预计至2020年12月31日前，有效实施与所有欧盟成员国的信息自动交换方面取得切实进展的司法管辖区：土耳其
1.2. 全球税务透明度和信息交流论坛（“全球论坛”）的成员资格，以及自动交换信息方面令人满意的评级，以下司法管辖区承诺在2018年底前获得足够的评级，目前正在等待全球论坛的补充审查：土耳其
以下没有金融中心的发展中国家承诺在2019年底前获得足够评级，正在等待全球论坛的补充审查：博茨瓦纳
1.3. 经合组织《多边行政互助公约》或涵盖所有欧盟成员国的协定网络的签署国和批准国，下列没有金融中心的发展中国家在履行其承诺方面取得了重大进展，获准在2020年12月31日之前签署《多边行政互助公约》，在2021年12月31日前批准MAC：博茨瓦纳、斯威士兰、约旦、马尔代夫、纳米比亚、泰国
2.1. 存在不良的税收制度以下司法管辖区承诺在2019年底前修订或废除其外国来源收入豁免制度，并根据其承诺通过了充分的修正案，并承诺在2020年12月31日前解决一个剩余问题：圣卢西亚
以下司法管辖区承诺在2019年底前修订或废除不良的税收制度，但由于经合组织不良税收惯例论坛的程序延迟而无法这样做，它们被批准在2020年底之前修改其立法：澳大利亚、摩洛哥
以下司法管辖区承诺在2019年底前修订或废除涵盖制造业活动和类似非高度流动性活动的不良税收制度，其在2019年启动这些改革方面取得了明显进展，该司法管辖区获准在2020年12月31日期限之前调整其相应立法：纳米比亚
以下司法管辖区承诺在2020年底前修订或废除不良的税收制度：约旦
1.1. Commitment to implement the automatic exchange of information, either by signing the Multilateral Competent Authority Agreement or through bilateral agreements
The following jurisdiction, which is expected to make tangible progress in the effective implementation of the automatic exchange of information with all EU Member States, was granted until 31 December 2020 to do so: Turkey
1.2. Membership of the Global Forum on transparency and exchange of information for tax purposes ("Global Forum") and satisfactory rating in relation to exchange of information on request The following jurisdiction, which committed to have a sufficient rating by the end of 2018, is waiting for a supplementary review by the Global Forum: Turkey
The following developing country without a financial centre, which committed to have a sufficient rating by the end of 2019, is waiting for a supplementary review by the Global Forum: Botswana
1.3. Signatory and ratification of the OECD Multilateral Convention on Mutual Administrative Assistance (MAC) or network of agreements covering all EU Member States The following developing countries without a financial centre, which have made meaningful progress in the delivery of their commitments, were granted until 31 December 2020 to sign the MAC and until 31 December 2021 to ratify the MAC: Botswana, Eswatini, Jordan, Maldives, Namibia, Thailand
2.1. Existence of harmful tax regimes The following jurisdiction, which committed to amend or abolish its foreign source income exemption regime by the end of 2019, has adopted sufficient amendments in line with its commitments and has committed to address a remaining issue by 31 December 2020: Saint Lucia
The following jurisdictions, which committed to amend or abolish their harmful tax regimes by end 2019 but were prevented from doing so due to a delayed process in the OECD Forum on Harmful Tax Practices, were granted until the end of 2020 to adapt their legislation: Australia, Morocco
The following jurisdiction, which committed to amend or abolish its harmful tax regimes covering manufacturing activities and similar non-highly mobile activities by the end of 2019 and demonstrated tangible progress in initiating these reforms in 2019, was granted until 31 December 2020 to adapt its legislation: Namibia
The following jurisdictions are committed to amend or abolish harmful tax regimes by the end of 2020: Jordan