Because the author's definition of Blacklisted jurisdictions is not clear in the article or the research paper without buying the footnoted book:
The current EU blacklist includes 11 jurisdictions: American Samoa, Anguilla, Fiji, Guam, Palau, Panama, the Russian Federation, Samoa, Trinidad & Tobago, US Virgin Islands, and Vanuatu. (Source: EU List of Non-Cooperative Nations for Tax Purposes - European Commission)
If anyone has a better definition or has read the underlying book, please let me know, but I found the research hard to follow without this being well defined as the OECD apparently no longer maintains a blacklist.
Also, I wondered why more famous countries are not on the list and it says that these large commissions often identify small weak islands, because large players like the US, Britain, Switzerland, Luxembourg, China have enough political power to not be placed on the list.
The current EU blacklist includes 11 jurisdictions: American Samoa, Anguilla, Fiji, Guam, Palau, Panama, the Russian Federation, Samoa, Trinidad & Tobago, US Virgin Islands, and Vanuatu. (Source: EU List of Non-Cooperative Nations for Tax Purposes - European Commission)
If anyone has a better definition or has read the underlying book, please let me know, but I found the research hard to follow without this being well defined as the OECD apparently no longer maintains a blacklist.
Also, I wondered why more famous countries are not on the list and it says that these large commissions often identify small weak islands, because large players like the US, Britain, Switzerland, Luxembourg, China have enough political power to not be placed on the list.