Countering Offshore Tax Evasion

R0Becent Tax Information Exchange Agreements

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Andorra Argentina, , , , Faroe Islands, , , , , , , , , , , , , , Belgium,, Denmark, Faroe Islands, France, Finland, Germany, Greenland, Iceland, , Netherlands, , Norway, Sweden, and Australia, Belgium, Denmark, Faroe Islands, Finland, France, Greenland, Iceland, Ireland, Liechtenstein, Netherlands, Netherlands , Norway, Portugal, Sweden, United Kingdom, , Argentina , Bahamas, , Monaco, San Marino Aruba Australia, , British , , Denmark, Faroe Islands, Finland, Greenland, Iceland, , Norway, Spain, St. Kitts and , St. Lucia, St. Vincent and the Grenadines, Sweden, United Kingdom, United States, Australia Anguilla, Antigua and Barbuda, Aruba, , , Bermuda, , Cayman Islands, , , , , , , , , Monaco, , Netherlands Antilles, , San Marino, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, Turks and Caicos, Austria Andorra, Gibraltar, Monaco, St. Vincent and the Grenadines The Bahamas Argentina, Australia, Belgium, Canada, China, Denmark, Faroe Islands, Finland, France, Greenland, Iceland, Japan, , Monaco, Netherlands, New Zealand, Norway, San Marino, Spain, Sweden, United Kingdom, United States Belgium Andorra, Anguilla, Antigua and Barbuda, The Bahamas, Belize, Dominica, Gibraltar, Grenada, Liechtenstein, Montserrat, St. Lucia, St. Vincent and the Grenadines, St. Kitts and Nevis Belize Australia, Belgium, France, Netherlands, United Kingdom, Finland, Sweden, Denmark, Norway, Iceland, Ireland, Greenland, Faroe Island, Portugal Bermuda Aruba, Australia, Canada, China, Denmark, Faroe Islands, Finland, Germany, France, Greenland, Iceland, , Ireland, Japan, Mexico, Netherlands, Netherlands Antilles, New Zealand, Norway, Portugal, Sweden, United Kingdom British Virgin Islands Aruba, Australia, China, , Denmark, Faroe Islands, Finland, France, Germany, Greenland, Iceland, Ireland, Netherlands, Netherlands Antilles, New Zealand, Norway, Portugal, Sweden, United Kingdom, United States Canada Anguilla, The Bahamas, Bermuda, Cayman Islands, Dominica, Isle of Man, Netherlands Antilles, San Marino, St. Kitts and Nevis, St. Vincent and the Grenadines, Turks and Caicos Island, Cayman Islands Australia, Canada, Denmark, Faroe Islands, Finland, France, Germany, , Greenland, Iceland, Ireland, Netherlands, Netherlands Antilles, New Zealand, Norway, , Sweden, United States, Mexico China The Bahamas, British Virgin Islands 25 , 2011 1

Countering Offshore Tax Evasion

Cook Islands Australia, Denmark, Faroe Islands, Finland, France, Greece, Greenland, Netherlands, Iceland, Ireland, , New Zealand, Norway, Republic of Korea, Sweden Costa Rica Argentina, France, Netherlands, Mexico Czech Republic British Virgin Islands Denmark Andorra, Anguilla, Antigua and Barbuda, Aruba, The Bahamas, Belize, Bermuda, British Virgin Islands, Cayman Islands, Cook Islands, Dominica, Gibraltar, Grenada, Guernsey, Isle of Man, Jersey, , Liechtenstein, Macao, Marshal Islands, Monaco, Montserrat, Netherlands Antilles, San Marino, , St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, Samoa, Turks and Caicos, Vanuatu Dominica Australia, Belgium, Canada, Denmark, Faroe Islands, France, Finland, Germany, Greenland, Iceland, Netherlands, New Zealand, Norway, Portugal, Sweden, United Kingdom Faroe Islands Andorra, Anguilla, Antigua and Barbuda, Aruba, The Bahamas, Belize, Bermuda, British Virgin Islands, Cayman Islands, Cook Islands, Dominica, Gibraltar, Grenada, Guernsey, Isle of Man, Jersey, Liberia, Liechtenstein, Macao, Marshall Islands, Monaco, Montserrat, Netherlands Antilles, San Marino, Samoa, Seychelles, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, Turks and Caicos, Vanuatu Finland Andorra, Anguilla, Antigua and Barbuda, Aruba, The Bahamas, Belize, Bermuda, British Virgin Islands, Cayman Islands, Cook Islands, Dominica, Gibraltar, Grenada, Guernsey, Isle of Man, Jersey, Liberia, Liechtenstein, Macao, Marshall Islands, Monaco, Montserrat, Netherlands Antilles, Samoa, Seychelles, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, Turks and Caicos, Vanuatu France Andorra, Anguilla, Antigua and Barbuda, Belize, The Bahamas, Bermuda, British Virgin Islands, , Cayman Islands, Cook islands, Costa Rica, Curaçao, Dominica, Grenada, Gibraltar, Guernsey, , Isle of Man, Jersey, Liberia, Liechtenstein, Sint Martin, St. Lucia, St. Kitts and Nevis, St. Vincent and the Grenadines, San Marino, Turks and Caicos, Uruguay, Vanuatu Germany Andorra, Anguilla, Bermuda, British Virgin Islands, Cayman Islands, Dominica, Gibraltar, Grenada, Guernsey, Isle of Man, Jersey, Liechtenstein, Monaco, St. Lucia, St. Vincent and the Grenadines, Turks and Caicos Gibraltar Australia, Austria, Belgium, Denmark, Faroe Islands, Finland, France, Germany, Greece, Greenland, Iceland, Ireland, Netherlands, New Zealand, Norway, Portugal, Sweden, United Kingdom, United States Greece Bermuda, Cayman islands, Cook Islands, Gibraltar, Samoa Greenland Andorra, Anguilla, Antigua and Barbuda, Aruba, The Bahamas, Belize, Bermuda, British Virgin Islands, Cayman Islands, Cook Islands, Dominica, Gibraltar, Grenada, Guernsey, Isle of Man, Jersey, Liberia, Liechtenstein, Macao, Marshall Islands, Monaco, Montserrat, Netherlands Antilles, Samoa, San Marino, Seychelles, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, Turks and Caicos, Vanuatu Grenada Australia, Belgium, Denmark, Faroe Islands, Finland, France, Germany, Greenland, Iceland, Netherlands, Norway, Sweden, United Kingdom Guernsey Australia, Denmark, Finland, France, Germany, Greece, Greenland, Iceland, Ireland, New Zealand, Norway, San Marino, Sweden, Faroe 25 May, 2011 2

Countering Offshore Tax Evasion

Islands, Netherlands, United Kingdom, United States, South Africa Iceland Andorra, Anguilla, Antigua and Barbuda, Aruba, The Bahamas, Belize, Bermuda, British Virgin Islands, Cayman Islands, Cook Islands, Dominica, Gibraltar, Grenada, Guernsey, Isle of Man, Jersey, Liberia, Liechtenstein, Macao, Marshall Islands, Monaco, Montserrat, Netherlands Antilles, Samoa, San Marino, Seychelles, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, Turks and Caicos, Vanuatu India Bermuda, British Virgin Islands, Isle of Man, Bahamas, Cayman Islands Ireland Anguilla, Antigua and Barbuda, Belize, Bermuda, British Virgin Islands, Cayman Islands, Gibraltar, Cook Islands, Guernsey, Isle of Man, Jersey, Liechtenstein, Marshall islands, Samoa, St. Lucia, St. Vincent and the Grenadines, Turks and Caicos Isle of Man Australia, Canada, Denmark, Faroe Islands, Finland, France, Germany, Greenland, Iceland, Ireland, New Zealand, Norway, Sweden, The Netherlands, United Kingdom, United States Japan Bahamas, Bermuda, Cayman Islands Jersey Australia, Denmark, Finland, France, Germany, Greenland, Iceland, Ireland , New Zealand, Norway, Sweden, Faroe Islands, Netherlands, United Kingdom, United States Liberia Netherlands, United Kingdom, Denmark, , Sweden, Norway, Iceland, France, Finland, Faroe Island, Greenland, Portugal Liechtenstein Andorra, Antigua and Barbuda, Belgium, Denmark, Faroe island, Finland, France, Germany, Greenland, Iceland, Ireland, Monaco, Netherlands, Norway, Sweden, St. Kitts and Nevis, St. Vincent and the Grenadines, United Kingdom, United States Macao, China Denmark, Faroe Islands, Finland, Greenland, Iceland, Norway, Sweden Marshall Islands Australia, Denmark, Ireland, Faroe Islands, Finland, Greenland, Iceland, Korea, Netherlands, New Zealand, Norway, Sweden, USA Mexico The Bahamas, Bermuda, Netherlands Antilles, Cayman Islands Monaco Andorra, Argentina, Australia, Austria, The Bahamas, Belgium, Denmark, Faroe Islands, Finland, Germany, Greenland, Iceland, Liechtenstein, Netherlands, Norway, Samoa, San Marino, Sweden, United States Montserrat Australia, Belgium, Netherlands, Denmark, Norway, Sweden, Finland, Greenland, Faroe Island, Iceland Netherlands Andorra, Anguilla, Antigua and Barbuda, The Bahamas, Belize, Bermuda, British Virgin Islands, Cayman Islands, Cook Islands, Costa Rica, Dominica, Gibraltar, Grenada, Guernsey, Isle of Man, Jersey, Liberia, Liechtenstein, Marshall Islands, Monaco, Montserrat, Samoa, St Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, Turks and Caicos Netherlands Antilles Antigua and Barbuda, Aruba, Australia, British Virgin Islands, Bermuda, Canada, Cayman Islands, Denmark, Faroe Islands, Finland, France, Greenland, Iceland, Mexico, New Zealand, Spain, St. Lucia, St. Kitts and Nevis, San Marino, Sweden, United Kingdom, United States New Zealand Anguilla, The Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Cook Islands, Dominica, Gibraltar, Guernsey, Isle of Man, Jersey, Netherlands Antilles, St. Kitts and Nevis, St. Vincent and the Grenadines, Turks and Caicos, Vanuatu, Marshall islands, Samoa Norway Andorra, Anguilla, Antigua and Barbuda, Aruba, The Bahamas, Belize, Bermuda, British Virgin Islands, Cayman Islands, Cook Islands, Dominica,

25 May, 2011 3

Countering Offshore Tax Evasion

Gibraltar, Grenada, Guernsey, Isle of Man, Jersey, Liberia, Liechtenstein, Macao, Marshall Islands Monaco, Montserrat, Netherlands Antilles, Samoa, San Marino, Seychelles, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, Turks and Caicos, Vanuatu USA Portugal Andorra, Antigua and Barbuda, Bermuda, British virgin Islands, Cayman Islands, Gibraltar, Liberia, St. Kitts and Nevis, St. Lucia, Turks and Caicos Samoa Australia, Denmark, Faroe Islands, Finland, Greece, Greenland, Iceland, Ireland, Monaco, Netherlands, Norway, San Marino, Sweden, New Zealand San Marino Andorra, Argentina, Australia, The Bahamas, Canada, Denmark, Faroe Islands, Finland, France, Greenland, Guernsey, Iceland, Monaco, Netherlands, Norway, Samoa, South Africa, Sweden, United Kingdom, Vanuatu Spain Andorra, Aruba, The Bahamas, Netherlands Antilles South Africa Cayman Islands, Guernsey, San Marino St. Kitts and Nevis Aruba, Australia, Belgium, Canada, Denmark, Faroe Islands, Finland, France, Greenland, Iceland, Liechtenstein, Netherlands, Netherlands Antilles, New Zealand, Norway, Portugal, Sweden, United Kingdom St. Lucia Aruba, Australia, Belgium, Denmark, Faroe Islands, Finland, France, Germany, Greenland, Iceland, Ireland, Netherlands, Netherlands Antilles, Norway, Portugal, Sweden, United Kingdom St. Vincent and the Aruba, Australia, Austria, Belgium, Denmark, Faroe Islands, Finland, Grenadines France, Germany, Greenland, Iceland, Ireland, Liechtenstein, Netherlands, New Zealand, Norway, Sweden, United Kingdom, Canada, Sweden Andorra, Anguilla, Antigua and Barbuda, Aruba, The Bahamas, Belize, Bermuda, British Virgin Islands, Cayman Islands, Cook Islands, Dominica, Gibraltar, Grenada, Guernsey, Isle of Man, Jersey, Liberia, Macao, Marshall Islands, Monaco, Netherlands Antilles, Samoa, San Marino, St. Kitts and Nevis, Seychelles, St. Lucia, St. Vincent and the Grenadines, Turks and Caicos, Vanuatu Turks and Caicos Australia, Denmark, Faroe Islands, Finland, France, Germany, Greenland, Iceland, Ireland , Netherlands, New Zealand, Norway, Portugal, Sweden, United Kingdom, Canada, United Kingdom Antigua and Barbuda, Anguilla, Aruba, The Bahamas, Belize, Bermuda, British Virgin Islands, Dominica, Gibraltar, Grenada, Guernsey, Isle of Man, Jersey, Liberia, Liechtenstein, Netherlands Antilles, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, , San Marino, Turks and Caicos United States Antigua and Barbuda, Aruba, The Bahamas, British Virgin Islands, Cayman Islands, Dominica, Gibraltar, Guernsey, Isle of Man, Jersey, Liechtenstein, Monaco, Netherlands Antilles Uruguay France Vanuatu Australia, Denmark, Faroe Island, Finland, France, Greenland, Iceland, New Zealand, Norway, San Marino, Sweden

25 May, 2011 4