In a report issued in 2000, the OECD identified a number of jurisdictions as tax havens according to criteria it had established. Between 2000 and April 2002, 31 jurisdictions made formal commitments to implement the OECD’s standards of transparency and exchange of information.
Seven jurisdictions (Andorra, The Principality of Liechtenstein, Liberia, The Principality of Monaco, The Republic of the Marshall Islands, The Republic of Nauru and The Republic of Vanuatu) did not make commitments to transparency and exchange of information at that time and were identified in April 2002 by the OECD’s Committee on Fiscal Affairs as unco-operative tax havens. All of these jurisdictions subsequently made commitments and were removed from the list of unco-operative tax havens. Nauru and Vanuatu made their commitments in 2003 and Liberia and the Marshall Islands in 2007.
In May 2009, the Committee on Fiscal Affairs decided to remove all three remaining jurisdictions (Andorra, the Principality of Liechtenstein and the Principality of Monaco) from the list of uncooperative tax havens in the light of their commitments to implement the OECD standards of transparency and effective exchange of information and the timetable they set for the implementation. As a result, no jurisdiction is currently listed as an unco-operative tax haven by the Committee on Fiscal Affairs.
>> Visit the website of the Global Forum on Transparency and Exchange of Information for Tax Purposes for more information: www.oecd.org/tax/transparency
Jurisdictions that have substantially implemented the internationally agreed tax standard
Argentina Australia Barbados Canada China2 Cyprus Czech Republic Denmark Finland France Germany Greece Guernsey Hungary Iceland Ireland Isle of Man Italy Japan Jersey Korea Malta Mauritius Mexico Netherlands New Zealand Norway Poland Portugal Russian Federation Seychelles Slovak Republic South Africa Spain Sweden Turkey United Arab Emirates United Kingdom United States US Virgin Islands
List of Unco-operative Tax Havens 2017
Seven jurisdictions (Andorra, The Principality of Liechtenstein, Liberia, The Principality of Monaco, The Republic of the Marshall Islands, The Republic of Nauru and The Republic of Vanuatu) did not make commitments to transparency and exchange of information at that time and were identified in April 2002 by the OECD’s Committee on Fiscal Affairs as unco-operative tax havens. All of these jurisdictions subsequently made commitments and were removed from the list of unco-operative tax havens. Nauru and Vanuatu made their commitments in 2003 and Liberia and the Marshall Islands in 2007.
In May 2009, the Committee on Fiscal Affairs decided to remove all three remaining jurisdictions (Andorra, the Principality of Liechtenstein and the Principality of Monaco) from the list of uncooperative tax havens in the light of their commitments to implement the OECD standards of transparency and effective exchange of information and the timetable they set for the implementation. As a result, no jurisdiction is currently listed as an unco-operative tax haven by the Committee on Fiscal Affairs.
>> Visit the website of the Global Forum on Transparency and Exchange of Information for Tax Purposes for more information: www.oecd.org/tax/transparency
Jurisdictions that have substantially implemented the internationally agreed tax standard
Argentina Australia Barbados Canada China2 Cyprus Czech Republic Denmark Finland France Germany Greece Guernsey Hungary Iceland Ireland Isle of Man Italy Japan Jersey Korea Malta Mauritius Mexico Netherlands New Zealand Norway Poland Portugal Russian Federation Seychelles Slovak Republic South Africa Spain Sweden Turkey United Arab Emirates United Kingdom United States US Virgin Islands
List of Unco-operative Tax Havens 2017
