The European Union publishes the gray list and the black list of tax havens.
Surprisingly on the black list we don’t find countries like Switzerland, Andorra, Gibraltar or the Channel Islands. To be on the black list, means that these countries are considered tax havens, which implies that they will be banned from accessing European funds and the obligation of other states to intensify surveillance and auditing who is operating there, in addition to other restrictions.
On the other hand, to be on the gray list means having started a dialogue with the European Union in order to modify their legislation and therefore meet the requirements demanded by the European Union in terms of taxation and transparency.
Gray list, formed by 47 countries: Albania, Andorra, Armenia, Aruba, Belice, Bermuda, Bosnia y Herzegovina, Botsuana, Cabo Verde, Islas Caimán, Islas Cook, Curazao, Islas Feroe, Fiyi, Macedonia, Groenlandia, Guernsey, Hong Kong, Isla de Man, Jamaica, Jersey, Jordania, Liechtenstein, Malasia y Labuan, Maldivas, Mauricio, Montenegro, Marruecos, Nauru, Nueva Caledonia, Niue, Perú, Omán, Qatar, San Vicente y las Granadinas, San Marino, Seychelles, Switzerland, Serbia, Suazilandia, Taiwan, Tailandia, Turkquía, Uruguay y Vanuatu.
Black list, formed by 17 countries: Samoa Americana, Barhein, Barbados, Granada, Guam, Corea del Sur, Macao, Islas Marshall, Mongolia, Namibia, Palaos, Panamá, Santa Lucia, Samoa, Trinidad y Tobago, Túnez y los Emiratos Árabes.
Gray list, formed by 47 countries: Albania, Andorra, Armenia, Aruba, Belice, Bermuda, Bosnia y Herzegovina, Botsuana, Cabo Verde, Islas Caimán, Islas Cook, Curazao, Islas Feroe, Fiyi, Macedonia, Groenlandia, Guernsey, Hong Kong, Isla de Man, Jamaica, Jersey, Jordania, Liechtenstein, Malasia y Labuan, Maldivas, Mauricio, Montenegro, Marruecos, Nauru, Nueva Caledonia, Niue, Perú, Omán, Qatar, San Vicente y las Granadinas, San Marino, Seychelles, Switzerland, Serbia, Suazilandia, Taiwan, Tailandia, Turkquía, Uruguay y Vanuatu.
Black list, formed by 17 countries: Samoa Americana, Barhein, Barbados, Granada, Guam, Corea del Sur, Macao, Islas Marshall, Mongolia, Namibia, Palaos, Panamá, Santa Lucia, Samoa, Trinidad y Tobago, Túnez y los Emiratos Árabes.
