List of Unco-operative Tax Havens

35 Jurisdictions have made commitments to transparency and effective exchange of information and are considered co-operative jurisdictions by the OECD's Committee on Fiscal Affairs.

Although a small number of jurisdictions identified as tax havens in June 2000 have not yet made commitments, the OECD would welcome continued dialogue with these jurisdictions and the prospect of their future commitment to transparency and effective exchange of information.

The following jurisdictions, which have not yet made commitments to transparency and effective exchange of information, have been identified by the OECD's Committee on Fiscal Affairs as unco-operative tax havens.

• Andorra
• The Principality of Liechtenstein
• The Principality of Monaco