Spain Amending Non-Cooperative Jurisdictions List

Spain's Ministry of Finance has published a Draft Order to amend Order HFP/115/2023 of 9 February 2023, which established a new list of countries and territories, as well as harmful tax regimes, which are considered non-cooperative jurisdictions. In particular, the draft would remove Barbados, Dominica, Gibraltar, Samoa (specifically regarding its harmful tax regime for offshore business), Seychelles, and Trinidad and Tobago. It would also add Russia, specifically regarding its internationa…