The 38 Jurisdictions below have made commitments to the OECD to implement transparency and effective exchange of information for tax purposes.
The OECD has determined that three other jurisdictions - Barbados , Maldives , and Tonga - identified in the 2000 Progress Report as tax havens should not be included in the List of Unco-operative Tax Havens.
Many other countries have also endorsed the standards. For progress in implementation see the Progress Report (April 2009). The latest version of the Progress Report is available here.
Footnotes
1. Overseas Territory of the United Kingdom.
2. Aruba, the Netherlands Antilles and the Netherlands are the three countries of the Kingdom of the Netherlands.
3. Letter from the OECD's Secretary General, Donald J. Johnston, to the Minister of Finance of Aruba, Dr. Robertico R. Croes.
4. Fully self-governing country in free association with New Zealand.
5. Dependency of the British Crown.
6. External Territory of the United States.
Related Documents