Jurisdicciones de alto riesgo para el sistema financiero global

The Turks and Caicos Islands were added to the EU's list of non-cooperative jurisdictions for tax purposes in October 2025 due to concerns regarding tax transparency. Although they had been removed from the list in February 2024, their re-inclusion in 2025 highlights ongoing challenges in adhering to international tax governance standards.

Anguilla has been included on the European Union's list of non-cooperative jurisdictions for tax purposes due to its harmful tax regime attracting profits. Although subsequently removed from this list after implementing reforms, its history and position on indices like the Corporate Tax Haven Index reflect its role in the global financial system.

Iran has been identified by the Financial Action Task Force (FATF) as a jurisdiction with significant strategic deficiencies in its anti-money laundering and combating the financing of terrorism regime. This lack of a comprehensive framework represents a considerable vulnerability for the global financial system, exposing it to terrorist financing and proliferation financing risks.

North Korea has been designated as a high-risk jurisdiction by the FATF for 16 consecutive years due to its systemic deficiencies in financial transparency. The country is subject to a FATF call for its members to apply enhanced due diligence measures proportionate to the risks arising from its money laundering and terrorism financing activities. Furthermore, documented cases of cryptocurrency laundering and illicit financial activities linked to the country have been reported.

Myanmar has been placed on the FATF's list of jurisdictions subject to a call for action due to its strategic deficiencies in combating money laundering and terrorist financing. The country has not completed its action plan to address these shortcomings, raising serious concerns about the integrity of its global financial system. The lack of an effective AML/CFT regime increases its risk profile.

Kuwait is included due to money laundering risks stemming from crimes such as fraud, corruption, forgery, and offenses committed abroad, as highlighted in its 2024 Mutual Evaluation Report. The country has implemented AML/CFT laws emphasizing international cooperation and the enforcement of sanctions to mitigate these risks.

Papua New Guinea was added to the Financial Action Task Force (FATF) grey list on February 13, 2026, due to strategic weaknesses in its anti-money laundering and counter-terrorist financing (AML/CTF) framework. The country faces significant money laundering threats, with a 2017 National Risk Assessment identifying logging, public corruption, fisheries, and tax evasion as major risks, estimating associated annual proceeds between US$560 million and US$1.4 billion.

American Samoa is included on the European Union's list of non-cooperative jurisdictions as of February 2026. Its presence on the list stems from persistent deficiencies in its tax transparency and governance framework, which fail to meet international standards. This keeps it under scrutiny for its potential risk to the integrity of the global financial system.

Guam has been included on the European Union's list of non-cooperative jurisdictions for tax purposes, a designation that places it among high-risk territories for the global financial system. This inclusion stems from concerns related to tax transparency and the fight against money laundering. The island has not met the international standards for good tax governance established by the EU.

Palau has been included on the European Union's list of non-cooperative jurisdictions for tax purposes on several occasions, reflecting concerns about its tax transparency. Its presence on this list indicates that it does not comply with international standards of good tax governance. This makes it a high-risk jurisdiction for the global financial system.

Panama is included in the European Union's list of non-cooperative jurisdictions for tax purposes, updated in February 2026, due to its non-compliance with global transparency criteria. While it has been removed from the EU's high-risk list for money laundering and terrorist financing, the country remains a subject of concern regarding tax evasion.

Russia has been included in the EU's blacklist of high-risk jurisdictions for the global financial system following the February 2026 revision. This designation stems from significant concerns related to anti-money laundering and counter-terrorist financing. Its inclusion reflects the EU's assessment of strategic deficiencies in its prevention regime.

The US Virgin Islands have been included on the European Union's list of non-cooperative jurisdictions for tax purposes. This designation stems from concerns regarding tax transparency and the implementation of international anti-money laundering standards. The European Union has maintained the territory on its blacklist, despite updates and removals of other jurisdictions.

Belize has been included in lists of non-cooperative jurisdictions for tax purposes by various international authorities. Although it was removed from the EU list in February 2024 and the French list in May 2025, it remains on the 'Grey List' of jurisdictions under increased monitoring by global financial bodies.

Fiji was previously included on the European Union's blacklist of non-cooperative jurisdictions for tax purposes due to harmful preferential tax regimes. Although it was removed from the list in October 2025, its history of prior inclusion keeps it relevant in the context of jurisdictions posing a risk to the global financial system. The EU's designation highlighted concerns regarding tax transparency and international cooperation.

Oman was previously included in the EU's list of non-cooperative tax jurisdictions, designating it as a high-risk jurisdiction for the global financial system. However, the EU Council agreed to remove Oman from this list on February 17, 2026, acknowledging its efforts to comply with international tax transparency standards.

Vietnam was added to the EU list of non-cooperative countries and territories for tax purposes on February 17, 2026. This inclusion stems from the European Union's concerns regarding tax evasion and avoidance. The action is part of the EU's ongoing efforts to promote good tax governance globally.