...
Updated 13on 19.1211.20232024
OECD | EU | |
American Samoa |
| x |
Andorra | x |
|
Anguilla | x | x |
Antigua and Barbuda |
x | ||
Aruba | x |
|
The Bahamas | 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
Version: 31.10.2023
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
| ||
Bermuda | x |
|
Belize | x |
|
British Virgin Islands | x |
| ||
Cayman Islands | x |
|
Cook Islands | x |
Costa Rica
| ||
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 |
...
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 15.09.2023
OECD
EU
American Samoa
x
Andorra
x
Anguilla
x
x
Antigua and Barbuda
x
Aruba
x
The Bahamas
x
x
Bahrain
x
Bermuda
x
Belize
x
British Virgin Islands
x
x
Cayman Islands
x
Cook Islands
x
Costa Rica
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
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
St. Lucia
x
St. Kitts & Nevis
x
St. Vincent and the Grenadines
x
Trinidad and Tobago
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: 04.10.2023
...
OECD
...
EU
...
American Samoa
...
x
...
Andorra
...
x
...
Anguilla
...
x
...
x
...
Antigua and Barbuda
...
x
...
Aruba
...
x
...
The Bahamas
...
x
...
x
...
Bahrain
...
x
...
Bermuda
...
x
...
Belize
...
x
...
British Virgin Islands
...
x
...
x
...
Cayman Islands
...
x
...
Cook Islands
...
x
...
Costa Rica
...
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
...
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
| ||
Trinidad and Tobago |
| x |
Turks & Caicos Islands | x |
| ||
US Virgin Islands | x | x |
Vanuatu | x | x |
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