Vietnam’s Inclusion on the EU Non-Cooperative Tax Jurisdictions List

Vietnam’s Inclusion on the EU Non-Cooperative Tax Jurisdictions List

From Compliance Officers Playbook by Compliance Officers Playbook

February 23, 2026 · 32 min

About this episode

This episode discusses Vietnam's recent addition to the EU's non-cooperative tax jurisdictions list and the implications of this designation.

In February 2026, the Council of the European Union updated its official list of non-cooperative jurisdictions for tax purposes, a tool designed to combat global tax evasion and promote fair governance. The latest revision notably added Vietnam and the Turks and Caicos Islands to the "blacklist" due to deficiencies in their transparency and information exchange frameworks. Conversely, Fiji , Samoa , and Trinidad and Tobago were removed from the list after successfully implementing required legislative reforms. Vietnam has since defended its record, highlighting ongoing efforts to align its domestic laws with OECD standards to maintain a stable investment climate. Jurisdictions remaining on this list face significant consequences, including increased financial scrutiny , restricted access to EU funds, and potential domestic defensive tax measures imposed by individual member states. These updates reflect the EU’s biannual monitoring process, which encourages third countries to adopt international tax good governance and anti-fraud practices.

Topics covered

  • tax evasion
  • non-cooperative jurisdictions
  • EU governance
  • transparency
  • legislative reforms

Keywords

  • Vietnam
  • EU
  • tax jurisdictions
  • transparency
  • OECD standards

Mentioned in this episode

Organizations: Council of the European Union, OECD

Places: Vietnam, Turks and Caicos Islands, Fiji, Samoa, Trinidad and Tobago

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