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Updated 13.12.2023
OECD | EU | |
American Samoa | x | |
Andorra | x | |
Anguilla | x | x |
Antigua and Barbuda | x | x |
Aruba | x | |
The Bahamas | x | x |
Bahrain | x | |
Bermuda | x | |
Belize | x | x |
British Virgin Islands | x | |
Cayman Islands | x | |
Cook Islands | x | |
Cyprus | x | |
Dominica | x | |
Fiji | x | |
Gibraltar | x | |
Grenada | x | |
Guam | x | |
Guernsey | x | |
Isle of Man | x | |
Jersey | x | |
Liberia | x | |
Liechtenstein | x | |
Malta | x | |
Marshal Islands | x | |
Mauritius | x | |
Monaco | x | |
Montserrat | x | |
Nauru | x | |
Netherlands Antilles | x | |
Niue | x | |
Palau | x | |
Panama | x | x |
Russia | x | |
Samoa | x | x |
San Marino | x | |
Seychelles | x | x |
St. Lucia | x | |
St. Kitts & Nevis | x | |
St. Vincent and the Grenadines | x | |
Trinidad and Tobago | x | |
Turks & Caicos Islands | x | x |
US Virgin Islands | x | x |
Vanuatu | x | x |
Version: 20.11.2023
OECD | EU | |
American Samoa | x | |
Andorra | x | |
Anguilla | x | x |
Antigua and Barbuda | x | x |
Aruba | x | |
The Bahamas | x | x |
Bahrain | x | |
Bermuda | x | |
Belize | x | x |
British Virgin Islands | x | |
Cayman Islands | x | |
Cook Islands | x | |
Cyprus | x | |
Dominica | x | |
Fiji | x | |
Gibraltar | x | |
Grenada | x | |
Guam | x | |
Guernsey | x | |
Isle of Man | x | |
Jersey | x | |
Liberia | x | |
Liechtenstein | x | |
Malta | x | |
Marshal Islands | x | |
Mauritius | x | |
Monaco | x | |
Montserrat | x | |
Nauru | x | |
Netherlands Antilles | x | |
Niue | x | |
Palau | x | |
Panama | x | x |
Russia | x | |
Samoa | x | x |
San Marino | x | |
Seychelles | x | x |
St. Lucia | x | |
St. Kitts & Nevis | x | |
St. Vincent and the Grenadines | x | |
Trinidad and Tobago | x | |
Turks & Caicos Islands | x | x |
US Virgin Islands | x | x |
Vanuatu | x | x |
...