List of uncooperative tax havens history

List of uncooperative tax havens

History:

In 2000, in his report the OCDE has identified:

• A number of jurisdictions as tax havens.

Between 2000 and April 2002,

• 31 jurisdictions have formally committed to implement the "Principles"of the OCDE's transparency and effective exchange of tax information.

• Among them:

Andorra;
Principality of Liechtenstein;
Liberia;
Principality of Monaco;
Republic of the Marshall Islands;
Republic of Nauru;
Republic of Vanuatu.

The seven jurisdictions that have not committed to that time, we "promised" to make improvements in their transparency and establish effective exchange of tax information.

Therefore, were designated as non-cooperative jurisdictions by the Committee on Fiscal Affairs of the OCDE in April 2002.

• These jurisdictions are now engaged and are not on the list of uncooperative tax havens.

In 2003, Nauru and Vanuatu have made their commitment.

In 2007, Liberia and Marshall Islands.

In May 2009,

• Following the commitments made by the last three jurisdictions on the list:

Andorra;
Principality of Liechtenstein;
Principality of Monaco;

Implementing the OCDE principles of transparency and effective exchange of tax information and the timetable they have adopted for the implementation of these commitments.
The Committee on Fiscal Affairs has just withdrawn the courts of the list of uncooperative jurisdictions.

In conclusion, following these developments, there are no more jurisdiction in the list of uncooperative tax havens of the Committee on Fiscal Affairs of the OCDE with the exception of Costa Rica and Malaysia.