A decree dated 3 February 2023 updated the French list of Non-Cooperative States and Territories within the meaning of article 238-0 A of the FTC: the Bahamas and the Turks and Caicos Islands have been added to the previous list (issued by the decree dated 2 March 2022).
A decree dated 6 January 2020 has updated the list of non-cooperative states and territories (NCST), within the meaning of article 238-0 A of the French Tax Code (FTC). This list, which had not been updated since 8 April 2016, has been extensively overhauled: with the exception of Panama, all…