France Gazettes Order Updating List of Non-Cooperative Jurisdictions for Tax Information Exchange

The French Official Gazette April 26 published an order updating the list of non-cooperative tax jurisdictions in tax matters pursuant to Article 238-0 A of the General Tax Code. The order includes measures: 1) adding Vietnam pursuant to paragraph 2 of Section 2 bis; 2) removing Fiji, Samoa, and Trinidad and Tobago pursuant to paragraph 2 of Section 2 bis; and 3) adding the Turks and Caicos Islands pursuant to paragraph 1 of Section 2 bis. The order entered into force April 27. [France, Government Legal Database, 04/26/26]

Reference: View PDF of Order of 04/15/26. View Order of 04/15/26 ...