Law stated as at 16 Sep 2009 • International |
2 April 2009 | 16 September 2009 | |
White list | Argentina Australia Barbados Canada China 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 | Argentina Aruba Australia Bahrain Barbados Belgium Bermuda British Virgin Islands Canada Cayman Islands China Cyprus Czech Republic Denmark Finland France Germany Greece Guernsey Hungary Iceland Ireland Isle of Man Italy Japan Jersey Korea Luxembourg Malta Mauritius Mexico Netherlands Neth. Antilles 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 |
Grey list (Tax Havens) | Andorra Anguilla Antigua and Barbuda Aruba Bahamas Bahrain Belize Bermuda British Virgin Islands Cayman Islands Cook Islands Dominica Gibraltar Grenada Liberia Liechtenstein Marshall Islands Monaco Montserrat Nauru Neth. Antilles Niue Panama St Kitts and Nevis St Lucia St Vincent & Grenadines Samoa San Marino Turks and Caicos Islands Vanuatu | Andorra Anguilla Antigua and Barbuda Bahamas Belize Cook Islands Dominica Gibraltar Grenada Liberia Liechtenstein Marshall Islands Monaco Montserrat Nauru Niue Panama St Kitts and Nevis St Lucia St Vincent and the Grenadines Samoa San Marino Turks and Caicos Islands Vanuatu |
Grey list (Other Financial Centres) | Austria Belgium Brunei Chile Guatemala Luxembourg Singapore Switzerland | Austria Brunei Chile Costa Rica Guatemala Malaysia Philippines Singapore Switzerland Uruguay |
Black list | Costa Rica Malaysia (Labuan) Philippines Uruguay |