The report includes a list of tax havens on page 17 of the 2000 progress report. That list should be seen in its historical context and as an evaluation by OECD member countries at a particular point in time of which countries met the criteria set out in the 1998 Report, Harmful Tax Competition: An Emerging Global Issue. More than five years have passed since the publication of the OECD list contained in the 2000 Report and positive changes have occurred in individual countries’ transparency and exchange of information laws and practices since that time. The list has not been updated to reflect such changes.
If a country chooses to use a list of countries derived from the OECD list, it should do so based on the relevant current facts. Thus, progress made in the implementation of the principles of transparency and effective exchange of information in tax matters should be taken into account by such countries and their legislatures. This statement does not reflect any judgment on the tax or other policies underlying country lists.
The Global Forum on Taxation is currently finalising a factual assessment of the legal and administrative frameworks of over 80 countries, which will provide more up to date information.
The report also includes a list of potentially harmful preferential tax regimes in OECD member countries on pages 12-14. The outcome of the OECD’s review of these regimes can be found in the 2004 Progress Report.