OECD Lists
From Sanctions Wiki
Contents |
Introduction
The global economic crisis and recent tax evasion scandals have spurred calls for fairness and transparency of the tax system. Removing practices that facilitate tax evasion is part of a broader drive to clean up one of the more controversial sides of a globalised economy. The OECD advocates exchange of information between tax authorities on request in cases of specific tax inquiries to better equip tax authorities to tackle tax evasion.
May 10, 2012 - OECD launches Tax Inspectors Without Borders - The OECD’s Task Force on Tax and Development, meeting in Cape Town, South Africa, has launched the concept of Tax Inspectors Without Borders/ Inspecteurs des impôts sans frontières – a new initiative to help developing countries bolster their domestic revenues by making their tax systems fairer and more effective. Building on that concept, the OECD will establish an independent foundation, to be up and running by the end of 2013, that will provide international auditing expertise and advice to help developing countries better address tax base erosion, including tax evasion and avoidance. The initiative was championed by Oupa Magashula, Commissioner General of the South Africa Revenue Service, Nhlanhla Nene, South Africa’s Deputy Finance Minister and Pascal Saint-Amans, Director the OECD’s Centre for Tax Policy and Administration.
Progress made as at December 15, 2011 (latest version of report)
OECD - Link to source and reference OECD updated December 15, 2011
White list
Jurisdictions that have substantially implemented the internationally agreed tax standard
- Andorra
- Anguilla
- Antigua and Barbuda
- Argentina
- Aruba
- Australia
- Austria
- Bahrain
- Barbados
- Belgium
- Belize
- Bermuda
- Brazil
- British Virgin Islands
- Brunei
- Canada
- Cayman Islands
- Chile
- China
- Cook Islands
- Costa Rica
- Curacao
- Cyprus
- Czech Republic Denmark
- Dominica
- Estonia
- Finland
- France
- Germany
- Gibraltar
- Greece
- Grenada
- Guernsey
- Hong Kong, China
- Hungary
- Iceland
- India
- Indonesia
- Ireland
- Isle of Man
- Israel
- Italy
- Japan
- Jersey
- Korea
- Liberia
- Liechtenstein
- Luxembourg
- Macau, China
- Malaysia
- Malta
- Marshall Islands
- Mauritius
- Mexico
- Monaco
- Montserrat
- Netherlands
- New Zealand
- Norway
- Panama
- Philippines
- Poland
- Portugal
- Qatar
- Russian Federation
- Samoa
- San Marino
- Seychelles
- Singapore
- Sint Maarten
- Slovak Republic
- Slovenia
- South Africa
- Spain
- St Kitts and Nevis
- St Lucia
- St Vincent and the Grenadines
- Sweden
- Switzerland
- The Bahamas
- Turkey
- Turks and Caicos Islands
- US Virgin Islands
- United Arab Emirates
- United Kingdom
- United States
- Uruguay
- Vanuatu
Tax Havens
Jurisdictions that have committed to the internationally agreed tax standard, but have not yet substantially implemented. The year referrers to the year of commitment
- Guatemala, 2009
- Nauru, 2003
- Niue, 2002
Blacklist
Jurisdictions that have not committed to the internationally agreed tax standard
All jurisdictions surveyed by the Global Forum have now committed to the internationally agreed tax standard





































