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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

...