Tax havens: who is whiter than white?
In January 2010, the OECD released a progress report on tax transparency. It reported that all the jurisdictions surveyed have now committed to the internationally agreed tax standard. Those that have already implemented it in full are on the white list, while those on the grey list have yet to do so.
Africa
White list:
- South Africa
Grey list:
- Liberia
Middle East
White list:
- Bahrain
- Israel
- United Arab Emirates
The Americas
White list:
- Antigua and Barbuda
- Argentina
- Aruba
- Barbados
- Bermuda
- British Virgin Islands
- Canada
- Cayman Islands
- Chile
- Mexico
- Netherlands Antilles
- Turks and Caicos Islands
- United Stated
- US Virgin Islands
Grey list:
- Anguilla
- Bahamas
- Belize
- Dominica
- Grenada
- Montserrat
- Panama
- St Kitts & Nevis
- St Lucia
- St Vincent and the Grenadines
- Costa Rica
- Guatemala
- Uruguay
Europe
White list:
- Austria
- Belgium
- Cyprus
- Czech republic
- Denmark
- Estonia
- Finland
- France
- Germany
- Gibraltar
- Greece
- Guernsey
- Hungary
- Iceland
- Ireland
- Isle of Man
- Italy
- Jersey
- Liechtenstein
- Luxembourg
- Malta
- Monaco
- Netherlands
- Norway
- Poland
- Portugal
- Russian Federation
- San Marino
- Slovak Republic
- Slovenia
- Spain
- Sweden
- Switzerland
- Turkey
- United Kingdom
Grey list:
- Andorra
Asia Pacific
White list:
- Australia
- China
- India
- Japan
- Korea
- Mauritius
- New Zealand
- Samoa
- Seychelles
- Singapore
Grey list:
- Cook Islands
- Marshall Islands
- Nauru
- Niue
- Vanuatu
- Brunei
- Malaysia
- Philippines
