LDF and Swiss-UK Tax Agreement 
  
Antigua and Cook Islands Nauru Samoa 
Barbuda Dominica Netherlands San Marino 
Aruba Gibraltar Antilles Turks and 
Bahamas Grenada Niue Caicos Islands 
Bahrain Liberia Panama Vanuatu 
Belize Liechtenstein St Kitts and Nevis 
Bermuda Marshall Islands St Lucia 
  
Other Financial Centres 
  
Austria Brunei Guatemala Singapore 
Belgium Chile Luxembourg Switzerland 
  
Jurisdictions that have not committed to the internationally agreed tax standard 
  
  
Costa Rica Malaysia (Labuan) Philippines Uruguay 
  
  
  
  
Source: OECD, 2009 (1), p. 1. 
The OECD lists have often been criticised and several commentators have mentioned countries which, 
from their point of view, are overlooked. Large jurisdictions, in particular, such as the UK, Nether- 
lands", Denmark and Israel have been mentioned along with others.'* Furthermore, particular regions 
of countries are generally overlooked, such as Campione d'Italia or Delaware, Nevada and Wyoming 
in the United States." By far the largest list is offered by the Tax Justice Network, which listed 74 
jurisdictions or areas in 2005.?? 
1.2 Historical Development of Tax Cooperation 
Over the last years, the European Union member states, especially Germany*'and France, as well as 
the US, have increased the pressure on the banking secrecy of “tax havens”.* The process started in 
April 2000 when the OECD presented their report on “Improving Access to Bank Information for Tax 
Purposes" which demands access to bank information for tax purposes from all member states to en- 
sure proper taxation of individuals. In the same year, the OECD published aforementioned list of un- 
cooperative tax havens.? In the following years, the countries agreed to several provisions against an 
  
" Dijk, Weyzig & Murphy, 2007, p. 61 & 62 
5 Altshuler & Grubert, 2006, pp. 979- 992. 
? Gnaedinger, 2009, p. 13. 
? tax justice network, 2005, p. 36 & 37. 
? Carlé, 2008, p. 125. 
? Kazim, 2009. 
? OECD, 2000, p. 3 & 4. 
13 
 
        

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