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.



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

Guernsey (5)


Turks & Caicos Islands  (1)

Bermuda (1) 

Isle of Man (5)

Netherlands Antilles (2)

 US Virgin Islands  (6)


Jersey (5)

Niue (4)Panama (English)


British VirginIslands  (1)


Panama , Panama (English)


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 latest version of the Progress Report is available here.




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.