Harmful tax practices

Jurisdictions Committed to Improving Transparency and Establishing Effective Exchange of Information in Tax Matters

 

The 38 Jurisdictions below have made commitments to the OECD to implement transparency and effective exchange of information for tax purposes.

 

Andorra

Cook Islands  (4)

Malta San Marino

Anguilla (1)

Cyprus Marshall IslandsMalta Seychelles San Marino
Antigua and Barbuda Dominica Mauritius Mauritius St. Lucia Seychelles

Aruba (2) (3)

Gibraltar (1)

MonacoMauritius St. Kitts & Nevis St. Lucia
Bahamas Grenada

Montserrat (1)

St. Vincent and the GrenadinesSt. Kitts & Nevis
Bahrain

Guernsey (5)

Nauru

Turks & Caicos Islands  (1)

Bermuda (1) 

Isle of Man (5)

Netherlands Antilles (2)

 US Virgin Islands  (6)

Belize

Jersey (5)

Niue (4)Panama (English)

 Vanuatu

British VirginIslands  (1)

Liberia

Panama , Panama (English)

Vanuatu

Cayman Islands  (1)

LiechtensteinLiberia Samoa

 

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.

  • Barbados will not be included in the list because it has longstanding information exchange arrangements with other countries, which are found by its treaty partners to operate in an effective manner. Barbados is also willing to enter into tax information exchange arrangements with those OECD Member countries with which it currently does not have such arrangements. Barbados has in place established procedures with respect to transparency. Moreover, recent legislative changes made by Barbados have enhanced the transparency of its tax and regulatory rules.
  • The OECD has determined after careful review of the current laws and practices of Tonga and the Maldives that these jurisdictions do not meet the tax haven criteria.

 

Many other countries have also endorsed the standards. For progress in implementation see the Progress Report (April 2009).  The A Progress Report on the Jurisdictions Surveyed by the OECD Global Forum (18 May 2012) 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

 

Overview on OECD work on Harmful Tax Practices

Countering Offshore Tax Evasion: The Role of the OECD

Tax Information Exchange Agreements (TIEAS)

Agreement on Exchange of Information on Tax Matters

 

Countries list

  • Afghanistan
  • Albania
  • Algeria
  • Andorra
  • Angola
  • Anguilla
  • Antigua and Barbuda
  • Argentina
  • Armenia
  • Aruba
  • Australia
  • Austria
  • Azerbaijan
  • Bahamas
  • Bahrain
  • Bangladesh
  • Barbados
  • Belarus
  • Belgium
  • Belize
  • Benin
  • Bermuda
  • Bhutan
  • Bolivia
  • Bosnia and Herzegovina
  • Botswana
  • Brazil
  • Brunei Darussalam
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Cape Verde
  • Cayman Islands
  • Central African Republic
  • Chad
  • Chile
  • China (People’s Republic of)
  • Chinese Taipei
  • Colombia
  • Comoros
  • Congo
  • Cook Islands
  • Costa Rica
  • Croatia
  • Cuba
  • Cyprus
  • Czech Republic
  • Côte d'Ivoire
  • Democratic People's Republic of Korea
  • Democratic Republic of the Congo
  • Denmark
  • Djibouti
  • Dominica
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Equatorial Guinea
  • Eritrea
  • Estonia
  • Ethiopia
  • European Union
  • Faeroe Islands
  • Fiji
  • Finland
  • Former Yugoslav Republic of Macedonia (FYROM)
  • France
  • French Guiana
  • Gabon
  • Gambia
  • Georgia
  • Germany
  • Ghana
  • Gibraltar
  • Greece
  • Greenland
  • Grenada
  • Guatemala
  • Guernsey
  • Guinea
  • Guinea-Bissau
  • Guyana
  • Haiti
  • Honduras
  • Hong Kong, China
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iraq
  • Ireland
  • Islamic Republic of Iran
  • Isle of Man
  • Israel
  • Italy
  • Jamaica
  • Japan
  • Jersey
  • Jordan
  • Kazakhstan
  • Kenya
  • Kiribati
  • Korea
  • Kuwait
  • Kyrgyzstan
  • Lao People's Democratic Republic
  • Latvia
  • Lebanon
  • Lesotho
  • Liberia
  • Libya
  • Liechtenstein
  • Lithuania
  • Luxembourg
  • Macao (China)
  • Madagascar
  • Malawi
  • Malaysia
  • Maldives
  • Mali
  • Malta
  • Marshall Islands
  • Mauritania
  • Mauritius
  • Mayotte
  • Mexico
  • Micronesia (Federated States of)
  • Moldova
  • Monaco
  • Mongolia
  • Montenegro
  • Montserrat
  • Morocco
  • Mozambique
  • Myanmar
  • Namibia
  • Nauru
  • Nepal
  • Netherlands
  • Netherlands Antilles
  • New Zealand
  • Nicaragua
  • Niger
  • Nigeria
  • Niue
  • Norway
  • Oman
  • Pakistan
  • Palau
  • Palestinian Administered Areas
  • Panama
  • Papua New Guinea
  • Paraguay
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Qatar
  • Romania
  • Russian Federation
  • Rwanda
  • Saint Helena
  • Saint Kitts and Nevis
  • Saint Lucia
  • Saint Vincent and the Grenadines
  • Samoa
  • San Marino
  • Sao Tome and Principe
  • Saudi Arabia
  • Senegal
  • Serbia
  • Serbia and Montenegro (pre-June 2006)
  • Seychelles
  • Sierra Leone
  • Singapore
  • Slovak Republic
  • Slovenia
  • Solomon Islands
  • Somalia
  • South Africa
  • South Sudan
  • Spain
  • Sri Lanka
  • Sudan
  • Suriname
  • Swaziland
  • Sweden
  • Switzerland
  • Syrian Arab Republic
  • Tajikistan
  • Tanzania
  • Thailand
  • Timor-Leste
  • Togo
  • Tokelau
  • Tonga
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Turks and Caicos Islands
  • Tuvalu
  • Uganda
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • United States
  • United States Virgin Islands
  • Uruguay
  • Uzbekistan
  • Vanuatu
  • Venezuela
  • Vietnam
  • Virgin Islands (UK)
  • Wallis and Futuna Islands
  • Western Sahara
  • Yemen
  • Zambia
  • Zimbabwe