Changes in the relationship of countries and territories that are considered non-cooperative jurisdictions
Barbados, Dominica, Gibraltar, Samoa, with respect to the detrimental tax regime (offshore business), Seychelles and Trinidad and Tobago are removed from the list of jurisdictions considered non-cooperative.
The Russian Federation is included in the list of jurisdictions that are considered non-cooperative, with regard to the detrimental tax regime (international holding companies).
These changes will come into effect on June 28th; However, with respect to the Russian Federation, the entry into force will take place six months after June 28.
por la que se modifica la Orden HFP/115/2023, de 9 de febrero, por la que se determinan los países y territorios, así como los regímenes fiscales perjudiciales, que tienen la consideración de jurisdicciones no cooperativas.