Tax havens (ETNC)
A Decree of 3 February 2023 (published in the Journal Officiel n° 0031 of 5 February 2023) updates the list of non co-operative States and Territories (ETNC).
Effective from 3 February 2023, the list includes the following States and Territories : ● American Samoa ● Anguilla ● Guam ● US Virgin Islands ● British Virgin Islands ● Samoa ● Vanuatu ● Trinidad and Tobago ● The Republic of Palau ● Panama ● Fiji ● Costa Rica ● Bahamas ● Marshall Islands ● Russia ● Turks and Caicos Islands.