The French General Tax Code’s list of non-cooperative States and territories (NCSTs) was updated via Decree on 16 February 2024 and published in the Official Journal on 17 February 2024. The list includes the following 16 states and territories:
- Anguilla
- American Samoa
- Antigua and Barbuda
- Bahamas
- Belize
- Fiji
- Guam
- Palau
- Panama
- Russia
- Samoa
- Seychelles
- Trinidad and Tobago
- Turks and Caicos Islands
- S. Virgin Islands
- Vanuatu
In comparison to the previous list, the British Virgin Islands have been excluded. Conversely, Antigua and Barbuda, Belize, and Russia have been incorporated. Furthermore, the inclusion criteria for Panama and the Seychelles have been modified.
Dissuasive measures take effect for states newly added to the list starting from the beginning of the third month following the decree’s publication, which in this case is 1 May 2024. Conversely, they cease to apply to states removed from the list upon the publication date of the decree, which was 17 February 2024.
