Prevention of Tax Treaty Abuse – Fourth Peer Review Report on Treaty Shopping

Inclusive Framework members on 31 May 2021

 

1	Albania	51	Gabon	101	Panama
2	Andorra	52	Georgia	102	Papua New Guinea
3	Angola	53	Germany	103	Paraguay
4	Anguilla	54	Gibraltar	104	Peru
5	Antigua and Barbuda	55	Greece	105	Poland
6	Argentina	56	Greenland	106	Portugal
7	Armenia	57	Grenada	107	Qatar
8	Aruba	58	Guernsey	108	Romania
9	Australia	59	Haiti	109	Russian Federation
10	Austria	60	Honduras	110	Saint Kitts and Nevis
11	The Bahamas	61	Hong Kong, China	111	Saint Lucia
12	Bahrain	62	Hungary	112	Saint Vincent and the Grenadines
13	Barbados	63	Iceland	113	Samoa
14	Belarus	64	India	114	San Marino
15	Belgium	65	Indonesia	115	Saudi Arabia
16	Belize	66	Ireland	116	Senegal
17	Benin	67	Isle of Man	117	Serbia
18	Bermuda	68	Israel	118	Seychelles
19	Bosnia-Herzegovina	69	Italy	119	Sierra Leone
20	Botswana	70	Jamaica	120	Singapore
21	Brazil	71	Japan	121	Slovak Republic
22	British Virgin Islands	72	Jersey	122	Slovenia
23	Brunei Darussalam	73	Jordan	123	South Africa
24	Bulgaria	74	Kazakhstan	124	Spain
25	Burkina Faso	75	Kenya	125	Sri Lanka
26	Cabo Verde	76	Korea	126	Sweden
27	Cameroon	77	Latvia	127	Switzerland
28	Canada	78	Liberia	128	Thailand
29	Cayman Islands	79	Liechtenstein	129	Trinidad and Tobago
30	Chile	80	Lithuania	130	Tunisia
31	China (People’s Republic of)	81	Luxembourg	131	Turks and Caicos Islands
32	Colombia	82	Macau, China	132	Turkey
33	Congo	83	Malaysia	133	Ukraine
34	Cook Islands	84	Maldives	134	United Arab Emirates
35	Costa Rica	85	Malta	135	United Kingdom
36	Côte d’Ivoire	86	Mauritius	136	United States
37	Croatia	87	Mexico	137	Uruguay
38	Curaçao	88	Monaco	138	Viet Nam
39	Czech Republic	89	Mongolia	139	Zambia
40	Democratic Republic of the Congo	90	Montenegro
41	Denmark	91	Montserrat
42	Djibouti	92	Morocco
43	Dominica	93	Namibia
44	Dominican Republic	94	Netherlands
45	Egypt	95	New Zealand
46	Estonia	96	Nigeria
47	Eswatini	97	North Macedonia
48	Faroe Islands	98	Norway
49	Finland	99	Oman
50	France	100	Pakistan

Note: The jurisdictional sections include tax agreements with jurisdictions that are not members of the Inclusive Framework. Such agreements are indicated with an asterisk (*).