Exchange Of Tax Information
A PROGRESS REPORT ON THE JURISDICTIONS SURVEYED BY THE OECD GLOBAL
FORUM IN IMPLEMENTING THE INTERNATIONALLY AGREED TAX STANDARD1
Progress made as at 2nd April 2009 (latest version of report: www.oecd.org/tax/progressreport)
Jurisdictions that have substantially implemented the internationally agreed tax standard
Argentina
Germany
Korea
Seychelles
Australia
Greece
Malta
Slovak Republic
Barbados
Guernsey
Mauritius
South Africa
Canada
Hungary
Mexico
Spain
China2
Iceland
Netherlands
Sweden
Cyprus
Ireland
New Zealand
Turkey
Czech Republic
Isle of Man
Norway
United Arab Emirates
Denmark
Italy
Poland
United Kingdom
Finland
Japan
Portugal
United States
France
Jersey
Russian Federation
US Virgin Islands
Jurisdictions that have committed to the internationally agreed tax standard, but have not
yet substantially implemented
Jurisdiction
Year of
Number of
Jurisdiction
Year of
Number of
Commitment Agreements
Commitment Agreements
Tax Havens3
Andorra
2009
(0)
Marshall Islands
2007
(1)
Anguilla
2002
(0)
Monaco
2009
(1)
Antigua and
2002
(7)
Montserrat
2002
(0)
Barbuda
Nauru
2003
(0)
Aruba
2002
(4)
Neth. Antilles
2000
(7)
Bahamas
2002
(1)
Niue
2002
(0)
Bahrain
2001
(6)
Panama
2002
(0)
Belize
2002
(0)
St Kitts and
2002
(0)
Bermuda
2000
(3)
Nevis
British Virgin
2002
(3)
St Lucia
2002
(0)
Islands
St Vincent &
2002
(0)
Cayman Islands4
2000
(8)
Grenadines
Cook Islands
2002
(0)
Samoa
2002
(0)
Dominica
2002
(1)
San Marino
2000
(0)
Gibraltar
2002
(1)
Turks and
2002
(0)
Grenada
2002
(1)
Caicos Islands
Liberia
2007
(0)
Vanuatu
2003
(0)
Liechtenstein
2009
(1)
Other Financial Centres
Austria5
2009
(0)
Guatemala
2009
(0)
Belgium5
2009
(1)
Luxembourg5
2009
(0)
Brunei
2009
(5)
Singapore
2009
(0)
Chile
2009
(0)
Switzerland5
2009
(0)
Jurisdictions that have not committed to the internationally agreed tax standard
Jurisdiction
Number of
Jurisdiction
Number of
Agreements
Agreements
Costa Rica
(0)
Philippines
(0)
Malaysia (Labuan)
(0)
Uruguay
(0)
1. The internationally agreed tax standard, which was developed by the OECD in co-operation with non-OECD countries and which was endorsed by
G20 Finance Ministers at their Berlin Meeting in 2004 and by the UN Committee of Experts on International Cooperation in Tax Matters at its
October 2008 Meeting, requires exchange of information on request in all tax matters for the administration and enforcement of domestic tax law
without regard to a domestic tax interest requirement or bank secrecy for tax purposes. It also provides for extensive safeguards to protect the
confidentiality of the information exchanged.
2. Excluding the Special Administrative Regions, which have committed to implement the internationally agreed tax standard.
3. These jurisdictions were identified in 2000 as meeting the tax haven criteria as described in the 1998 OECD report.
4. The Cayman Islands has enacted legislation that allows it to exchange information unilaterally and has identified 12 countries with which it is prepared
to do so. This legislation is being reviewed by the OECD.
5. Austria, Belgium, Luxembourg and Switzerland withdrew their reservations to Article 26 of the OECD Model Tax Convention. Belgium has already
written to 48 countries to propose the conclusion of protocols to update Article 26 of their existing treaties. Austria, Luxembourg and Switzerland
announced that they have started to write to their treaty partners to indicate that they are now willing to enter into renegotiations of their treaties to
include the new Article 26.
