LDF and Swiss-UK Tax Agreement 
Annex 
Annex A: Flow Chart of LDF Identification and Notification Process 
Table 15 Tax Havens 
  
Andorra, Channel Islands (Guernsey and Jersey), 
Cyprus, Gibraltar, Isle of Man, Ireland*, Liech- 
tenstein, Luxembourg*, Malta, Monaco, San 
Marino, Switzerland* 
  
Belize, Bermuda, Costa Rica*, Panama 
  
Hong Kong*, Macau*, Singapore* 
  
Liberia 
  
Anguilla, Antigua and Barbuda, Aruba, Baha- 
mas, Barbados, British Virgin Islands, Cayman 
Islands, Dominica, Grenada, Montserrat, Nether- 
lands Antilles, St. Kitts and Nevis, St. Lucia, St. 
Vincent and Grenadines, Turks and Caicos, U.S. 
Virgin Islands* 
  
Maldives, Mauritius^, Seychelles, Cook Islands, 
Marshall Islands, Samoa, Nauru^, Niue^, Ton- 
ga^, Vanuatu 
  
Bahrain, Jordan, Lebanon 
  
  
  
Source: OECD, 2000 and Hines & Rice, 1994 
* not on the OECD list 
^ not on Hines and Rice's list 
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