EC website on non-cooperative tax jurisdictions
A number of EU Member States assess how countries and territories around the world apply standards of tax good governance (transparency, exchange of information, and fair tax competition). The criteria (partly common and partly their own) used by the relevant EU countries in their assessment are listed on this website. A map shows the results based on Member States lists in December 2014. The Commission says it will amend this list at least once a year to reflect changes to Member States' national lists.