| Tax Flash!| February 2023 | «Order HFP/115/2023, of 9 February» |

The Ministry of Finance has recently published Order HFP/115/2023, of 9 February, determining the countries and territories, as well as the harmful tax regimes, which are considered as non-cooperative jurisdictions.

The Ministerial Order establishes twenty-four territories considered as non-cooperative jurisdictions, compared to the forty-eight that appeared at first.

In this Tax Flash, Cases & Lacambra’s Tax team analyzes the purpose of this Order, as well as the modifications made to the list of countries and territories.